Summaries of selected recent cases are provided each week to Slaw by Maritime Law Book. Every Sunday we present a precis of the latest summaries, a fuller version of which can be found on MLB-Slaw Selected Case Summaries at cases.slaw.ca.
This week’s summaries concern:
Indian Act & taxation / Trademark infringement & punitive damages:
Kelly v. Minister of National Revenue 2013 FCA 171
Indians, Inuit and Métis – Taxation – Exemption – Personalty on reserve
The taxpayer, an Indian within the meaning of the Indian Act, appealed from income tax assessments for taxation years 1994 to 2003 inclusive, on the basis that his business income was “personal property situated on a reserve” within the meaning of s. 87 of the Indian Act and was therefore exempt from tax. The taxpayer provided First Nations with advisory services to their leadership, institutions and organizations that were …
Harley-Davidson Motor Co. Group LLC et al. v. Manoukian et al. 2013 CF 193
Damage Awards – Exemplary or punitive damages – Trademark infringement
Harley-Davidson Motor Co. Group LLC et al. (plaintiffs) sued the defendants for allegedly offering for sale and selling counterfeit Harley-Davidson merchandise. The plaintiffs moved for summary judgment. The Federal Court granted the motion for summary judgment and awarded damages accordingly, including punitive damages. The court also issued injunctive relief and ordered the delivery up of infringing merchandise.