Motion for advanced costs for First Nation tax appeal denied

Three First Nation appellants from B.C. brought a motion for an advanced costs order in respect of their tax appeals on fishing income earned. The appellants were collectively seeking $350,000 in any event of the cause. The appellants had unsuccessfully sought funding from provincial legal aid authorities, the Department of Indian and Northern Affairs, the federal Court Challenges Program, their respective band councils and the Native Indian Brotherhood. The Court applied the Okanagan test to determine whether the necessary conditions were present for an award of interim costs. The Court determined that even if all three of the Okanagan preconditions were presumed to be met, the personal tax appeals involving the taxation of three individuals did not rise to the level of special, rare and exceptional circumstances which warrant the favourable exercise of the Court's discretion in the granting of an advanced costs order. The motion for an advanced costs award was dismissed.

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