Ballantyne v. Canada, 2012 DTC 5076 [at at 6943], 2012 FCA 95 -- summary under Section 87

The Court found that the trial judge had erred in denying the taxpayer a s. 87 exemption on income derived from fishing. Although the taxpayer caught fish off the reserve and the fish were ultimately sold off-reserve after being sold to a reserve co-op, there were significant reserve-based activities including his banking, cleaning of the fish, managing of business records, and delivery of his catch to the reserve co-op (which "played a pervasive role in all aspects of its members' fishing businesses" (para. 11). The taxpayer also lived on the reserve and held fishing quotas in his personal capacity rather than using the quotas of another entity.