Ruling that a First Nation would be considered a public body performing a function of government in Canada, so that income attributed (under s. 75(2) or payable (under s. 104(13)) to it by a personal trust settled by it would be exempt.
Ruling re attribution of income to a First Nation (which was exempt under s. 149(1)(c)) from investments transferred by it and exclusion of such attributed income from income of the trust with the remainder of the income of the trust (particularly income on reinvested income) being deductible under s. 104(6)(b).