Readers are cautioned this material is not up to date and are urged to consult CanLii for updated cases.

Roberts v. R, 2010 TCC 52

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

This case involved a status member of the Kitsumkalum First Nation who lived on a reserve near Port Essington approximately 70 miles from Prince Rupert, British Columbia. After being assessed income tax on fishing income earned while fishing outside his reserve, but in his traditional fishing territory the FN Fisher appealed his assessment to the Tax Court of Canada. In …

Full Summary