Income from the taxpayer's trucking business was not exempt as the business activities could only be accomplished off-reserve. Although the fixed place of business at which the records were kept was on a reserve, the customers were off-reserve and the decisions affecting the business were made primarily off-reserve.
Topics and taglines
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
333269
Extra import data
{
"field_legacy_header": "<strong><em>Giguere v. The Queen</em></strong>, 2005 DTC 646, 2005 TCC 257",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}
"field_legacy_header": "<strong><em>Giguere v. The Queen</em></strong>, 2005 DTC 646, 2005 TCC 257",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}