Canadian Pacific Ltd. v. Matsqui Indian Band, [1995] 1 S.C.R. 3, 1995 CanLII 145 (S.C.C.)

Successfully introduced the functional and pragmatic approach to the review of jurisdictional decisions by assessment appeal tribunals for an Indian reserve tax assessment scheme. This case has become the seminal case for application of the principle throughout administrative law. Canadian Pacific Ltd. v. Matsqui Indian Band, [1995] 1 S.C.R. 3