What is the current state of the law regarding exemptions from taxation and distraint under section 87 and 89 of the Indian Act?

Canada (Federal), Canada

The following excerpt is from Boissoneau v. The Queen, 2001 CanLII 665 (TCC):

In Mitchell v. Peguis Indian Band, 1990 CanLII 117 (SCC), [1990] 2 S.C.R. 85, Laforest J. noted that the legislative purpose, which underlies sections 87 and 89 of the Indian Act, was not to afford unlimited protection. He stated: The fact that modern-day legislation, like its historical counterparts, is so careful to underline that exemptions from taxation and distraint apply only in respect of personal property situated on reserves demonstrates that the purpose of the legislation is not to remedy the economically disadvantaged position of Indians by ensuring that Indians may acquire, hold, and deal with property in the commercial mainstream on different terms than their fellow citizens. An examination of the decisions bearing on these sections confirms that Indians who acquire and deal in property outside lands reserved for their use, deal with it on the same basis as all other Canadians.

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