The appellant, a registered Indian living on a reserve, was employed by an Indian corporation located on the reserve.
He was paid on the reserve, but the actual work was performed off the reserve.
He objected to the income tax assessment on his wages, claiming exemption under section 87 of the Indian Act, which exempts the personal property of an Indian situated on a reserve from taxation.
The Supreme Court of Canada held that income is personal property, and a tax on income is a tax in respect of personal property.
Therefore, the appellant's wages were exempt from taxation.
