In Baptise v. R., the Tax Court of Canada rejected Ms. Baptise’s (Pikwakanagan Algonquin First Nation ) arguments that her multi-million dollar work as a liason between her employee bank (Bank of Nova Scotia, by way of NLS, an Aboriginal employment leasing service ) and various First Nations qualified as being protected from taxation, via s. 87 of the Indian Act. Relying heavily on Nowegijick v. the Queen, [1983] 1 S.C.R. 29, she claimed that the situs of her employment income was a reserve because the employer’s residence was on a reserve.
The Crown argued that taxing her income did not erode the propertyof those living on a reserve, as discussed in Mitchell v. Peguis Band, [1990] 2 S.C.R. 85.
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