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PROVINCIAL AND TERRITORIAL TAXATION - Constitutional validity of provincial or territorial tax - Ontario - Tobacco tax

Friday, September 22, 2017 @ 8:44 AM  

Appeal by Grand River Enterprises Six Nations Ltd. from the dismissal of its application for judicial review of the decision of the respondent Minister demanding that the appellant provide security pursuant to s. 12(2)(f.1) of the Tobacco Tax Act (Act). The appellant manufactured and sold tobacco intended for export or for sale on First Nations reserves. It did not sell tobacco to retailers outside reserves and did not sell to consumers who were required to pay taxes under the Act. The appellant held permits authorizing the...