Does the fact that an Indian band has been accepted as a "person" by the province for the purposes of claiming tax exempt tobacco products and applying for and receiving refunds of tax paid when tax exempt sales exceed the Tseshaht Market quota?
British Columbia, Canada
The following excerpt is from Tseshaht Band v. British Columbia, 1992 CanLII 5970 (BC CA):
The fact that the band has been "accepted" by the province as a "person" for the purposes of claiming refunds on sales of tax exempt tobacco products and is entitled to apply for and receive refunds of tax paid when tax exempt sales exceed the gasoline quota allotted to the Tseshaht Market does not advance the respondent's position. This is merely an administrative arrangement designed to overcome the legal hurdle created by the decision in Chehalis Indian Band v. British Columbia, supra.
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