The taxpayer's fishing activity was found to be carried on in the commercial mainstream rather than being exempt under s. 87 given that he caught fish off the Reserve, spent most of his working time while carrying on his business during the fishing season off the Reserve and sold his entire catch to an agent for a Crown corporation, which was located off the Reserve and transported the entire catch off the Reserve as soon as possible.
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Drupal 7 entity ID
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"field_legacy_header": "<strong><em>Vallantyne v. The Queen</em></strong>, 2009 DTC 1024, 2009 TCC 325",
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