Giles A.S.P.:
Before me was a motion inter alia for an order that a question of law be determined. At issue is whether income tax is payable by the plaintiff on income paid to her by an organization based on a certain Indian reservation. The plaintiff is an Indian, but does not live on the reservation on which the unit of which she is a member is based. That reservation is different from the first reservation.
Isaac C.J.:
This is an appeal from a judgment of the Tax Court, pronounced on 7 November 1996, allowing with costs, the appeal of the respondent, National Trust Company (“National Trust”) from an assessment made under section 224 of the Income Tax Act[1] for failure to comply with a requirement to pay.
Décary J.A.:
McKeown J.:
Christie A.C.J.T.C.:
1 These eight appeals were heard together. Each appellant seeks to deduct losses in computing his or her income. These losses pertain to the purchase of units of the capital in a partnership named Inter-Teck Oil Limited Partnership (“ITOLP”).
Smith A.O.:
Létourneau J.A.:
