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Aboriginal Rights and Defences - Fishing Income - Fishing Income of Aboriginal Fisher - Taxation

Ballantyne v. R.

In Aboriginal Rights/Defences, Fish Cases, Taxation on July 16, 2012 (Updated July 16, 2012)

This case involved an aboriginal fisher who fished off reserve, but delivered his fish to and on reserve fishing co-operative that acted as agent for off reserve fish marketing company. The Tax Court ruled that the fishing income was not exempt from taxation.

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    • Summaries By Topic
      • Admiralty Jurisdiction
      • Admiralty Practice
        • Appeals
        • Arbitration/Jurisdiction Clauses in Maritime Law
        • Costs and Security for Costs
        • Discovery
          • Delay and Time Extensions
        • Experts and Expert Evidence
        • In Rem Actions and Arrest
        • Injunctions
        • Parties
        • Pleadings
        • Service
        • Stays of Proceedings
        • Other Practice Topics
      • Carriage of Goods by Sea
      • Carriage of Goods by Road/Rail
      • Carriage of Goods by Air
      • Carriage of Passengers by Sea
      • Charters of Ships
      • Collisions and Ships
      • Constitutional Issues in Maritime Law
      • Docks Wharves and Marinas
      • Fisheries Law
      • Immigration and Shipping
      • Maritime Liens, Mortgages & Priorities
      • Limitation Periods in Maritime Law
      • Limitation of Liability in Maritime Law
      • Marine Insurance
      • Miscellaneous Maritime Law Topics
      • Offences in a Marine Context
      • Personal Injury and Maritime Law
      • Pollution (Ship Source)
      • Salvage and Wrecks
      • Ship Building and Repair
      • Judicial Sales
      • Ship Suppliers
      • Tug and Tow
    • Home / Recent Cases
    • Commentaries by Topic
    • Statutes and Regs
    • Select Papers
    • Search
    • Fisheries Law
      • Recent Fisheries Cases
      • Fisheries Papers & Articles
      • Fisheries Topics
        • Aboriginal Rights/Defences
        • Constitutional Cases
        • Contracts
        • Due Diligence
        • Employment Law
        • Fisheries Practice
        • Judicial Review/Crown Liability
        • Miscellaneous
        • Offences
          • By Licence Holders and Employers
          • Due Diligence
          • Fishing Prohibitions
          • Forfeiture
          • Miscellaneous
          • Officially Induced Error
          • Sanctions
          • Search and Seizure
          • Variation Orders
        • Riparian Rights
        • Taxation
        • Torts
    • Terms of Use
    • Links