What is the proper test for situating intangible property such as unemployment benefits on a reserve?
British Columbia, Canada
The following excerpt is from Modatech Systems Inc. (Trustee of) v. Bastion Development Corp., 1998 CanLII 4429 (BC CA):
The respondent finds the answer to these questions and the proper test for situating such intangible property in Glen Williams v. Her Majesty the Queen 1992 CanLII 98 (SCC), [1992] 1 S.C.R. 877. In that case, Gonthier J. developed an approach to fixing the location of intangible personal property for the purpose of section 87 of the Indian Act. The issue was whether unemployment insurance benefits were "situated" on a reserve and thus exempt from income tax.
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