Is employment and business income exempt from taxation if said to be on a reserve?
Canada (Federal), Canada
The following excerpt is from Girard v. The Queen, 2014 TCC 107 (CanLII):
Employment and business income, inter alia, is considered personal property within the meaning of the IA (Nowegijick v. The Queen, 1983 CanLII 18 (SCC), [1983] 1 S.C.R. 29) and is therefore exempt from taxation if said property is situated on a reserve.
"The most advanced legal research software ever built."
The above passage should not be considered legal advice. Reliable answers to complex legal questions require comprehensive research memos. To learn more visit www.alexi.com.