| Case name: |
Osoyoos Indian Band v. Oliver (Town) |
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| Jurisdiction: |
Canada - British Columbia |
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| Parties: |
Name |
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Appearing as |
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Osoyoos Indian Band |
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Appellant |
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British Columbia |
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Respondent |
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Oliver (Town) |
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Respondent |
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| Decision makers: |
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Designation |
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MacKenzie, Kenneth C. |
J. |
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| Lawyers: |
Name |
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Appearing for |
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Hutchings, Patricia M. |
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Appellant |
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Peeling, Albert C. |
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Appellant |
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Buholzer, William |
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Respondent |
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Gordon, Hunter W. |
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Respondent |
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| Decision: |
Property assessment appeal from the Osoyoos Indian Band Board of Review pursuant to a by-law enacted pursuant to the Indian Act, R.S.C. 1985, c. I-5. The issue pertained to whether a strip of land occupied by an irrigation canal located within the perimeter of the Osoyoos Indian Reserve No. 1 remained part of the Indian Reserve such that the subject property was assessable and taxable by the Osoyoos Indian Band. The subject property had been granted to the Province in 1957 pursuant to the expropriation power now found in s. 35 of the Indian Act. The issue turned on whether the grant was in the nature of an easement or a fee simple interest. It was held that the grant had created a fee simple interest and was no longer part of the Reserve. As such it was not taxable by the Indian Band. |
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| ExLaw citation: |
[1997] EXLAW 28 |
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| Parallel citations: |
(1997) 70 ACWS (3d) 1 |
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[1997] BCJ No. 828 |
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(1997) 145 DLR (4th) 552 |
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[1998] 2 CNLR 66 |
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