NATIVE PEOPLES |
Taxation |
Canada v. Akiwenzie
A-163-03
2003 FCA 469, Noël J.A.
8/12/03
6 pp.
Judicial review of decision of Tax Court of Canada (T.C.C.) (2003 DTC 235) referring back to MNR income tax assessment issued against respondent for reassessment on basis totality of income derived from employment with Department of Indian Affairs and Northern Development (DIAND) during 1997 and 1998 taxation years exempt from taxation pursuant to Indian Act, s. 87(1) and Income Tax Act, s. 81(1)(a)--Although place where services rendered not determinative of situs of income, Crown conceding T.C.C. decision correct in so far as percentage of respondent's income earned when respondent physically present on reserves in course of employed concerned--Only concerned herein with employment income earned by respondent in respect of work performed off reserve (at DIAND in Hull, Quebec)--Tax Court Judge found income sufficiently connected to various reserves justifying conclusion income personal property for purposes of Indian Act, s. 87(1)--Fact respondent's duties beneficial and indeed "integral to the future of reserves" as Tax Court Judge found cannot result in his income being situated on these reserves--Beneficial nature of services and respondent's genuineness qua Indian have nothing to do with preservation of respondent's personal property qua Indian on these reserves--It cannot be said taxation of respondent's income would result in erosion of his entitlement qua Indian on any or all of these reserves as no connection between this income as such and these reserves as economic bases or physical locations--Judicial review allowed--Indian Act, R.S.C., 1985, c. I-5, s. 87(1)--Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, s. 81(1)(a).