Principal Issues: Whether the fishing income of a self-employed Indian who lives on-reserve, keeps his books and records at his residence on-reserve, but fishes off-reserve, would be exempt from tax under section 87 of the Indian Act.
Position: Question of fact, but in the present situation, in the absence of any other connecting factors, the income would not be exempt from tax.
Reasons: The facts that the Indian lives on-reserve and the bookkeeping and accounting activities take place on-reserve are not in and of themselves sufficient to situate the income on-reserve.