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.Full Summary
These summaries of recent Fisheries law cases are prepared by Brad Caldwell of Caldwell & Co., 404-815 Hornby Street, Vancouver, B.C., V6Z 2E6. Telephone (604) 689-8894, E-mail: firstname.lastname@example.org CV: Link.
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