Nowegijick v. The Queen, [1983] 1 S.C.R. 29
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Description
The Appellant, a registered Indian living on reserve, objected to income taxation on his wages. The corporate head office of his employer was located on reserve and he received his wage payments on reserve also; however, the actual work was conducted off the reserve. Section 87 of the Indian Act provides that personal property of an Indian situated on reserve is exempt from taxation. The issue was whether the wages constituted personal property situated on reserve and therefore were exempt from taxation. This document is the factum of the Appellant and Interveners.
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- Title
- Nowegijick v. The Queen, [1983] 1 S.C.R. 29
- Creator
- Subject
- Description
- The Appellant, a registered Indian living on reserve, objected to income taxation on his wages. The corporate head office of his employer was located on reserve and he received his wage payments on reserve also; however, the actual work was conducted off the reserve. Section 87 of the Indian Act provides that personal property of an Indian situated on reserve is exempt from taxation. The issue was whether the wages constituted personal property situated on reserve and therefore were exempt from taxation. This document is the factum of the Appellant and Interveners.
- Publisher
- Contributor
- CA - Supreme Court of Canada, National Indian Brotherhood,Cree School Board, The,Grand Council of the Crees (Quebec),Cree Regional Authority, The,Cree Board of Health and Social Services of James Bay, The,Cree Bands of Mistassini, Waswanipi, Nemaska, Rupert House, Eastmain, Old Factory, Fort George and Great Whale River, The,Mianscum, Chief Henry,Gull, Chief Peter,Wapachee, Chief George,Georgekish, Chief Sidney,Cheezo, Chief Rusty,Hughboy, Chief Walter,Tapiatic, Chief Sam,Dick, Chief Robbie,Diamond, Grand Chief Billy,Awashish, Executive Chief Philip,Kitchen, Abel (Intervener), Nowegijick, Gene A. (Appellant), Her Majesty the Queen in Right of Canada (Respondent)
- Date
- 1983-01-25
- Type
- Format
- Identifier
- legal:1034, local: , nation: First Nations
- Source
- Language
- Relation
- Coverage
- North America--Canada--Ontario
- Rights