Pictou v. Canada, 2003 FCA 9 -- summary under Subsection 221(1)

The appellants, who were status Indians, were unsuccessful in a submission that treaties concluded in 1760 and 1761 between the Mi'kmaq and British authorities exempted them from a requirement to collect GST on sales to non-Indian customers at gas bars located on various reserves. There was no evidence that the treaty right to trade extended to products sold to non-Indians in the mainstream economy, and there was no requirement on the British authorities to consult with the Mi'kmaq prior to imposing on new legislative requirements on them such as those contained in Part IX of the Act.