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Taxation

Huyck v. Musqueam Indian Band

A-388-00

2001 FCA 150, Desjardins J.A.

7/5/01

7 pp.

Appeal from Trial Division decision ((2000), 23 Admin. L.R. (3d) 28)) dismissing application for judicial review of decision made by panel of Musqueam Indian Band Board of Review (MIBBR) with respect to property tax assessments for year 1997--Grounds for application reasonable apprehension of bias with respect to MIBBR's independence--Motions Judge dismissing application as appellants failed to raise allegation of reasonable apprehension of bias at earliest practical opportunity--Motions Judge's findings appealed with respect to waiver only--Evidence on which Motions Judge could conclude appellants suspected something amiss from very beginning, as early as February 19, 1998, failed to react at earliest practical opportunity--Open to Motions Judge to conclude appellants abandoned intention to advance matter, to infer appellants waived right to raise issue of reasonable apprehension of bias with respect to panel's independence, based on resignation of initial panel as evidence of bias--Motions Judge did not err in conclusion reached--Appeal dismissed.

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