Aboriginal Rights and Defences Income earned by status Indians taking place partly on reserve (preparation - delivery to co-op operating from reserve) and partly off reserve (catching nearby and sales) held to be exempt under s. 87 of the Indian Act. Long history of fishing near reserve also important - mooring boats - Taxation Canada v. Robertson In Aboriginal Rights/Defences, Fish Cases, Taxation on August 20, 2012 (Updated August 20, 2012) Application for leave to the Supreme Court of Canada was dismissed on 20 March 2012 2012 CanLII 64752 (SCC)