Is employment and business income exempt from taxation if said to be on a reserve?

Canada (Federal), Canada

The following excerpt is from Girard v. The Queen, 2014 TCC 107 (CanLII):

Employment and business income, inter alia, is considered personal property within the meaning of the IA (Nowegijick v. The Queen, 1983 CanLII 18 (SCC), [1983] 1 S.C.R. 29) and is therefore exempt from taxation if said property is situated on a reserve.

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