Verreault v. The Queen, 2012 DTC 1285 [at at 3872], 2012 TCC 293 (Informal Procedure) -- summary under Section 87

Boyle J. found that the taxpayer's employment as director and coordinator of a training centre was not exempt under s. 87 of the Indian Act, on the basis that the connecting factors to property on a reserve were too few and too weak. The taxpayer neither lived nor worked on a reserve, nor was it clear that she ever had. The nature of her work was providing secondary equivalency certification, which was not inherently connected to a reserve. That her employer was Native Leasing Services or that most of her students were status Indians were not enough to establish such a connection.