Canada v. Benoit, 2003 DTC 5366, 2003 FCA 236 -- summary under Section 87

The trial judge had erred in finding that the Dene and Cree peoples who are affected by a particular treaty were entitled to exemption from income tax on the basis of an assurance of the Commissioners negotiating the treaty contained in their report notwithstanding that the Commissioners had no intention of promising an exemption from taxation and no such promise was contained in the terms of the treaty.