Précis: The taxpayers, Mr. Morriseau and Ms. Smoke, carried on all of their employment activities in Winnipeg, and not on a Reserve. Their employer (which was either Tribal Councils Investment Group of Manitoba Ltd. (“TCIG”) or by one of its subsidiaries, Arctic Beverages Ltd. (“ABL”)) issued them T4slips for 2012 and 2013 indicating that their income was exempt pursuant to section 87 of the Indian Act. Subsequently, after discussions between TCIG and CRA, they were issued new T4 slips indicating that they were not exempt from tax under section 87. Mr. Morriseau and Ms. Smoke ultimately appealed the issue to the Tax Court.
Morriseau v. R. – TCC: Employees were not exempt under section 87 of the Indian ActPlus >