With respect to the March 7, 2002, decision of the federal court, trial division, in Benoit v The Queen, it is not possible for the Canada Customs and Revenue Agency, CCRA, to answer the hon. member’s question with precision. There are approximately 40,000 status Indian members of Treaty 8 bands. Of these, about 22,500 live off reserve and would likely be affected by the court decision. Those Treaty 8 members with income or property on reserves already benefit from the Indian Act tax exemption. However, the right described in the Benoit case is potentially broader than the Indian Act tax exemption.
The CCRA does not maintain statistics with regard to the amount of money received from federal taxation of Treaty 8 members. There is no requirement under federal tax legislation to indicate one’s treaty affiliation or band membership.