[2012] 4 F.C.R. D-9
Customs and Excise
Excise Act
Appeal from Tax Court of Canada (T.C.C.) decision (2011 TCC 554) rejecting appeals from assessments made under Excise Act, 2001, S.C. 2002, c. 22 in respect of duties imposed on tobacco products manufactured by appellant for sale on Indian reserves in Ontario—Appellant, manufacturer, seller of tobacco products, submitting “unmarked cigarettes” under meaning of Tobacco Tax Act, R.S.O. 1990, c. T-10 not packaged “for sale to the general public” under meaning of Stamping and Marking of Tobacco Products Regulations, SOR/2003-288, s. 2(b), thus exempt from duties under Act—Whether T.C.C. erring in finding that duty payable under Excise Act, 2001, s. 42(1)(a) applying to unmarked cigarettes, other tobacco products sold by appellant to retailers on reserves in Ontario, taking into account concept of “prescribed package” found in Regulations, s. 2(b)—Excise Act, 2001 not providing for special duties, not setting out exemption from duties for manufacturer’s tobacco products destined for delivery to Indian reserves or to Indians—Fact that aboriginal peoples holding special legal position not necessarily entailing that Indians, other aboriginal peoples not to be included in “public” or “general public”—No inconsistency herein between expression “general public” set out in Regulations, s. 2(b) and marketing, sale of tobacco products to Indians on reserves—Excise Act, 2001 not exempting manufacturers from paying duty on tobacco products when these products sold on reserves to Indians—Excise Act, 2001 repealing prior provisions of Excise Tax Act concerning unmarked cigarettes destined to Indians in Ontario—No reason to find that sales of tobacco products made on reserves to Indians not sales made to the general public—In specific circumstances of appellant, Indians “general public” for which it is authorized to manufacture cigarettes—Provincial authority cannot exempt manufacturers from federal duties simply by restricting manufacturers, certain tobacco products to specific market segments—Parliament not intending to exempt manufacturer of “unmarked cigarettes” from paying duty under s. 42(1)(a), not delegating to Governor in Council authority to provide for such an exemption—Appeal dismissed.
Grand River Enterprises Six Nations Ltd. v. Canada (A-495-11, 2012 FCA 239, Mainville J.A., judgment dated September 19, 2012, 20 pp.)