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ARTICLE · 18 APRIL 2012

Aboriginal Law @ Gowlings: April 17, 2012

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The Federal Court of Appeal (FCA) has released two important decisions involving First Nation fishers who had originally been assessed income tax on income earned from commercial fishing activities.

CanadaReal Estate and Construction
Maxime Faille
Maxime Faille
François Dandonneau
François Dandonneau
Graham Ragan
Graham Ragan
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Federal Court of Appeal Rules Income From First Nation Commercial Fishery is Exempt from Taxation

Decisions appear to confirm trend favouring application of Indian Act tax exemption

The Queen v. Robertson, 2012 FCA 94 and Ballantyne v. The Queen, 2012 FCA 95

Summary/Commentary

The Federal Court of Appeal (FCA) has released two important decisions involving First Nation fishers who had originally been assessed income tax on income earned from commercial fishing activities.  In both decisions, the FCA determined that the fishing income earned by the First Nation Appellants was the personal property of an Indian situated on a reserve and therefore exempt from taxation under s. 87 of the Indian Act.

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