The appellant, a status Indian, appealed a reassessment of his 2013 taxation year, arguing his employment income was tax-exempt under paragraph 81(1)(a) of the Income Tax Act and paragraph 87(1)(b) of the Indian Act.
The appellant worked in communities that were part of a treaty land agreement intended for reserve creation.
The Tax Court of Canada found that the lands where the appellant worked had not yet been set apart as a reserve in 2013 due to unresolved third-party interests.
Consequently, the income was not situated on a reserve and was taxable.
The appeal was dismissed without costs.
