February 12, 2014 | |
In Reynold Dickie v. Her Majesty to Queen (2012 TCC 242), the Tax Court of Canada ruled that income from Mr. Dickie’s sole proprietorship was business income earned by an Indian under the Indian Act that is situate on reserve, and therefore exempt from tax under the Income Tax Act. Mr. Dickie was also awarded special costs of $90,000 (2012 TCC 327).
Today, Mr. Dickie was successful yet again with the Federal Court of Appeal dismissing both of the Crown’s appeals, with costs in favour of Mr. Dickie.
Sarah Hansen, Partner in Miller Thomson’s Vancouver office, and Robert Janes of Janes Freedman Kyle Law Corporation were counsel for Mr. Dickie.