ABORIGINAL PEOPLES
Taxation
Appeal from Federal Court decision (2007 FC 1052) dismissing actions for declarations employment income exempt from taxation pursuant to Indian Act, R.S.C., 1985, c. I-5, s. 87—McDiarmid Lumber Ltd. v. God’s Lake First Nation, [2006] 2 S.C.R. 846 not overruling long line of decisions applying connecting factors approach for determining whether employment income situated on reserve for purposes of Act, s. 87—Federal Court’s analysis consistent with guidance provided by Federal Court of Appeal in previous decisions—Appeal dismissed.
Horn v. Canada (A-511-07, 2008 FCA 352, Evans J.A., judgment dated November 12, 2008, 5 pp.)
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