The employees of an employer included status Indians who were granted permission to spend more than 50% of their working hours at home on a reserve. The Agency found that this did not constitute a sufficient connecting factor of their employment income to the reserve for it to be exempted, and stated:
In situations involving arrangements similar to teleworking, the most relevant factor we consider is the employee's obligation, not the ability, to perform duties at home. The mere fact of being able to work at home by choice and with the employer's permission is not, in our view, sufficient to establish a connecting factor between employment income and a reserve.