Exemption under s. 87 of the Indian Act when aboriginal crew members fishing under communal fishing licence owned by Band - for Company located on reserve. - on boat owned by Band - Taxation McDonald v. R In Fish Cases, Taxation on August 20, 2012 (Updated August 20, 2012) Editor’s note: This case, along with three similar cases (Bastien, Dube and Robertson, 2010 TCC 552) were under appeal at the time of posting (30 November 2011).