Précis: This was an appeal from a Tax Court decision blogged earlier on this site under the name Baldwin v. The Queen, 2014 TCC 284. The case dealt with the appellants’ claim to an exemption under paragraph 87(a)(b) of the Indian Act in respect of income earned on a Reserve. The Tax Court held that the income in question was not connected with a reserve and dismissed the appeals. Three of the appellants appealed to the Federal Court of Appeal.
Zoccole v. R. - FCA: “Connecting factors” test determines whether income from ReserveREAD MORE »