ABORIGINAL PEOPLES
Taxation
Judicial review of decision by M.N.R.'s delegate dismissing third level fairness applications for reassessment under Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, s. 152(4.2)—Pursuant to that section, Minister having discretion to reassess tax liability beyond expiry of normal reassessment period—Issue whether wages earned by applicants, status Indians residing on reserve, from Mill not on reserve "situated on a reserve" so as to qualify for income tax exemption under Indian Act, R.S.C., 1985, c. I‑5, s. 87(1)(b)—Application of appropriate case law in each of taxation years (1988‑1998) not pointing to situs of any of applicants' employment income being situated on a reserve—Applications dismissed.
Wyse v. M.N.R. (T‑1799‑05, T‑1800‑05, T‑1801‑05, T‑1802‑05, 2007 FC 535, Lemieux J., judgment dated 18/5/07, 37 pp.)