Cleary c. La Reine, 2005 DTC 236, 2004 TCC 711 -- summary under Section 87

By services, 28 November, 2015

A partnership between the two taxpayers, who were Indians, did not give rise to exempt income, notwithstanding that business premises were leased on an Indian reserve and some Indian employees provided administrative support functions on the reserve. Most or all of the partnership's suppliers, and its main customer, were situate off the reserve, and the taxpayers provided overall management of the partnership out of the Montreal area.

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