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Tax Law

Dalhousie Law Journal

2017

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R. V Comeau And Section 121 Of The Constitution Act, 1867: Freeing The Beer And Fortifying The Economic Union, Malcolm Lavoie Apr 2017

R. V Comeau And Section 121 Of The Constitution Act, 1867: Freeing The Beer And Fortifying The Economic Union, Malcolm Lavoie

Dalhousie Law Journal

A recent decision from the New Brunswick Provincial Court may have significant implications for Canada's constitutional structure. R. v. Comeau held that s. 121 of the Constitution Act, 1867, the constitution's internal free trade provision, prohibits both interprovincial tariffs as well as non-tariff trade barriers. In doing so, the court departed from a line of precedents holding that s. 121 prohibits only the erection of outright tariffs or duties on interprovincial trade. Ultimately the court held that s. 134(b) of New Brunswick's Liquor Control Act, which effectively prohibits the possession of all but small quantities of liquor purchased out of …