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ARTICLE · 05 JULY 2010

CASE LAW UPDATE - Grand River Enterprises Six Nations Ltd. v. Canada (Attorney General)

The Attorney General moved for a temporary stay of the plaintiffs’ proceeding pending determination of the plaintiff GRE’s appeals at the Tax Court of Canada.

CanadaLitigation, Mediation & Arbitration

2010 ONSC 2911, released 18 May 2010

Interlocutory Motions – Temporary Stay – Related Proceedings

The Attorney General moved for a temporary stay of the plaintiffs' proceeding pending determination of the plaintiff GRE's appeals at the Tax Court of Canada. The plaintiffs' civil action challenged the conduct of the Minister of National Revenue respecting assessment of excise duties against GRE, particularly the requirement that GRE be incorporated as a precondition to the issue of an excise licence, rather than continue to operate as a partnership. It also challenged the failure of the Government of Canada to combat the problem of contraband and counterfeit tobacco products on the Grand River Reserve, including its failure to properly implement or administer an anti-smuggling initiative. The plaintiffs argued that the Tax Court had no jurisdiction to decide the matters in the action and that it would be unfair and prejudicial to grant the temporary stay.

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