McDonald v. The Queen, 2011 DTC 1314 [at at 1779], 2011 TCC 437 -- summary under Section 87

By services, 28 November, 2015

The taxpayers received income from several weeks of commercial fishing each year. The fishing was performed off the reserve. Miller J. stated (at paras. 56-57):

However, it is my opinion that the Appellants' work was "intimately connected" to the Reserve. The Appellants lived on the Reserve. They fished on Vessels owned by the Band and pursuant to licences owned by the Band. They performed some of their work on the Reserve and they were paid on the Reserve by NFL a corporation controlled by the Band.

Considering all of these factors, I conclude that the Appellants' fishing income was situated on a reserve and is exempt from taxation.

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Other Legislation/Constitution - Federal - Indian Act - s. 87
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