Marcinyshyn v. The Queen, 2011 DTC 1368 [at at 2067], 2011 TCC 516 (Informal Procedure) -- summary under Section 87

Two of the taxpayers were employed by a proprietorship ("NLS") whose head office was on a reserve, and the third was married to one of the other two taxpayers. NLS employed the taxpayers and provided their services to a non-profit corporation in Thunder Bay whose purpose was to promote traditional aboriginal medicine, health and health education amongst aboriginal people. Rowe D.J. dismissed the taxpayer's argument that Bastien Estate and Williams decisions permitted the court to ignore the connecting factors test in determining the location of property. The text of those decisions requires that the connecting factors test be applied when the property's location cannot be readily ascertained. He found that the taxpayers' income from NLS was not attributable to property on a reserve. His reasons included that 90% of the taxpayers' work was off-reserve, and that the taxpayers lived off-reserve.