Hill – Tax Court of Canada finds that employment income earned by a band member at a hospital located near the reserve was not exempted

A status Indian, who lived on a reserve and worked at a hospital a 10 minute drive away (on land just outside the reserve) was not exempted on her employment income. Graham J noted that, unlike Folster, there was no real relationship between her work and life on the reserve (e.g., most patients were not from the reserve). The location of the hospital on disputed lands (i.e., which the band might claim) did not have much significance given the absence of such a relationship.

Neal Armstrong. Summary of Hill v. The King, 2024 TCC 92 under Indian Act, s. 87.