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 Fisheries law cases were prepared by retired lawyer Brad Caldwell.
Readers are cautioned this material is not up to date and are urged to consult CanLii for updated cases.