Can a business that provides services for off-the-reserve employees be considered to be in the commercial mainstream and subject to income tax?

Canada (Federal), Canada

The following excerpt is from Brant v. Canada, 1998 CanLII 8395 (FC):

In Southwind v. The Queen, 1998 CanLII 7300 (FCA), [1998] 1 C.T.C. 265 (F.C.A.) income was considered to be situated off the reserve and subject to income tax because all services performed by the business earning the income were off the reserve. The source of the income was off the reserve and the business was considered to be in the commercial mainstream as it dealt with persons off the reserve.

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