Pelletier v. The Queen, 2009 DTC 1087, 2009 DTC 1201 -- summary under Section 87

The taxpayer, who was a status Indian, was not exempt on the profits of his logging business given that the logging operations were carried on exclusively off the Reserve (although bookkeeping was done by him and an assistant on the Reserve) and the logs were transported by truck directly to the off-Reserve customers without (except in rare instances) entering onto the Reserve, and given that this was not a business that had any historical, social or cultural connection to the Reserve.