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Pilfold Estate v. v. R, 2014 FCA 97

In Aboriginal Rights/Defences, Fish Cases, Taxation on (Updated )

This case involved an exemption claimed by a roe-on-kelp and herring roe fisher who was a status Indian from the Musqueam First Nation. After applying the connecting factors test, the court did not allow the exemption that company minute books were kept on the reserve. Some of these factors included: "The fishing boat and fishing equipment were kept off reserve. …

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