The taxpayers worked for Native Leasing Services (as discussed in Verrault), and had their services "leased" to the Shkagamik-Kwe Health Centre. The health centre was not on a reserve, but (unlike in Verrault) the taxpayers lived on a reserve. Angers J found that there was not a strong enough nexus between the taxpayers' income and a reserve to trigger s. 87.
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employment income at off-reserve health centre not exempt
d7 import status
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333285
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