CPABC Industry Update Summer 2014 | Page 19

In the Wake of Tsilhqot’in, To Do Nothing is No Longer an Option By Harold Calla, CPA, FCGA T he Supreme Court of Canada’s decision in Tsilhqot’in Nation v. British Columbia brings a new reality to the context of Crown-First Nations negotiation regarding matters of infringement or impact on First Nations traditional territory where treaty does not exist. This new reality makes the obligations that governments are required to carry out on the form and content of the duty to consult and accommodate significantly more substantive.