ABORIGINAL PEOPLES
Taxation
Action for declaration employment income within tax exemption under Indian Act, R.S.C., 1985, c. I‑5 , s. 87—Plaintiffs status Indians employed by employment leasing business headquartered on reserve—Plaintiffs’ services leased to not‑for‑profit organizations situated off‑reserve providing services to Natives, non‑Natives—Plaintiffs not paying income tax based on native status—Employment income assessed as taxable—Connecting factors test set out in Williams v. The Queen, [1992] 1 S.C.R. 877 used to determine whether property situated on reserve—Ultimate question whether taxing particular property would erode entitlement of Indian qua Indian on reserve, jeopardize traditional way of life—Employer’s operation, tax‑exempt status considered in Shilling v. M.N.R., [2001] 4 F.C. 364 (C.A.)—Approach, comments on key factors binding—Plaintiffs not qualifying for exemption under s. 87—Indian Act Exemption for Employment Income Guidelines, Guideline 2 inconsistent with law as apparently ignoring location, nature of work—No violation of Charter, s. 15 by virtue of Guidelines.
Horn v. Canada (T‑2241‑95, T‑2242‑95, 2007 FC 1052, Phelan J., judgment dated 16/10/07, 47 pp.)