OTTAWA, Ontario – April 20, 2018 – HazloLaw Tax Litigation Lawyer Dean Blachford and Law Student Karen Cheung have been published in the April 2018 edition of Tax Advocate.
Their article explores the legal tests for determining when income is situated “on reserve” for purposes of obtaining an exemption under Section 81 of the Income Tax Act and Section 87 of the Indian Act.
Tax Advocate is published by Thomson Reuters and is available to subscribers of its TaxNet Pro subscription service. Subscribers can find the article here.