Nowegijick v. The Queen, 83 DTC 5041, [1983] CTC 20, [1983] 1 SCR 29 -- summary under Section 87

By services, 28 November, 2015

Wages of an Indian residing on an Indian reserve that were paid to him by an employer also resident on the reserve fell within the exemption from taxation in respect of personal property situate on a reserve. The reserve was the situs of the wages paid to him, the wages were his personal property and income taxes would in reality be a tax on that property.

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Other Legislation/Constitution - Federal - Indian Act - s. 87
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in respect of
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Node
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333231
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