The One Stop

Abstract

In this case, students are introduced to the One Stop, a local convenience store and gas bar in the Mi’kmaw community Waycobah in Cape Breton, Nova Scotia. In 2000, the One Stop was sold by its owner and purchased by the Waycobah First Nation Band for $2.5M. The chief and council saw this purchase as a strong economic investment for the community. The previous owner had not been charging taxes on purchases by non-Aboriginal customers and when the Waycobah First Nation Band took over, they continued this practice, as there was ongoing debate as to whether First Nation businesses were required to collect such taxes on reserve from non-Aboriginal customers. Soon after, the Waycobah Band learned it had a substantial tax bill and was required to remit the uncollected taxes. With a tax bill of $3.2 million and accumulating interest, chief and council had to decide how to proceed.