Sarah Hansen, Partner at Miller
Thomson’s Vancouver office, and co-counsel Robert Janes of Janes Freedman Kyle Law Corporation, successfully appealed a reassessment that business
income earned by an Indian under the Indian Act that is situated on reserve is
exempt from tax under the Income Tax Act.
The Court concluded that the
appellant’s business income was personal property having a strong connection to
the reserve and thus is property situated on a reserve for the purposes of the Indian
Act and hence exempt from taxation pursuant to section 81 of the Income
Tax Act in the case of Reynold Dickie v. Her Majesty to Queen, a
July 10, 2012 decision.
For more information, read our
Aboriginal Law Update: Tax Court of Canada Rules on Location of Business
Income for the Purpose of Tax Exemption Under the Indian Act