Sep 9, 2016
Supreme Court of Canada Decision: Reserve Land
The Supreme Court of Canada released the following decision: Musqueam Indian Band v. Musqueam Indian Band (Board of Review)
, 2016 SCC 36, File No. 36478
(Aboriginal law — Indian reserves — Taxation — Property assessments — Assessment of leased reserve lands for taxation purposes — Indian Band surrendering portion of reserve lands to Crown for lease to third party — Lease restricting use of lands to golf and country club — Whether applicable Band property assessment by‑law allows assessor to consider use restriction under lease in determining value of lands for taxation purposes — Musqueam Indian Band Property Assessment Bylaw, PR‑96‑01, s. 26(3.2).