The Supreme Court of Canada recently pronounced upon the legal requirements for the creation of a reserve in the Yukon.

The Ross River Dena Development Corporation and the Ross River Dena Council Band (the Appellants) claimed for a refund of taxes paid on tobacco sold in an Indian village in the Yukon. The Appellants contended that the village was a reserve and that the Band was therefore entitled to a tax exemption pursuant to the Indian Act. The Yukon government took the position that the village was not a reserve within the meaning of the Indian Act and denied the claim for a tax refund. The issue before the Supreme Court was whether the lands “set aside” for the village were a reserve within the meaning of the Indian Act.