Bell v. Canada, 2000 DTC 6365, 2008 FCA 51 (FCA) -- summary under Subsection 2(1)

The central management and control of a company, for purposes of assessing the degree of connection of employment income and dividends generated for native employees and a native shareholder, was found not to be situate on the reserve, notwithstanding the maintenance of a small office there, given that the shareholder and officer managed the company from wherever he was with the assistance of his accountant, who was situate off the reserve.