Canada v. Akiwenzie, 2004 DTC 6007, 2003 FCA 469 -- summary under Section 87

None of the employment income of a status Indian employed in Hull, Quebec with the Department of Indian Affairs and Northern Development was property situated on a reserve. Noël J.A. stated (at p. 6010) that "it cannot be said that the taxation of the respondent's income would result in the erosion of his entitlement qua Indian on any or all of these reserves as there is no connection whatsoever between this income as such and these reserves as economic bases or physical location ... ."