Sarah D. Hansen
Miller Thomson Successful on Appeal of Reassessment of Tax under the Income Tax Act for an Aboriginal Business on Reserve.
Sarah Hansen, Partner at Miller Thomson’s Vancouver office, and co-counsel Robert Janes of Janes Freedman Kyle Law Corporation, successfully appealed a reassessment that business income earned by an Indian under the Indian Act that is situated on reserve is exempt from tax under the Income Tax Act.
The Court concluded that the appellant’s business income was personal property having a strong connection to the reserve and thus is property situated on a reserve for the purposes of the Indian Act and hence exempt from taxation pursuant to section 81 of the Income Tax Act in the case of Reynold Dickie v. Her Majesty to Queen, a July 10, 2012 decision.
For more information, read our Aboriginal Law Update: Tax Court of Canada Rules on Location of Business Income for the Purpose of Tax Exemption Under the Indian Act