On July 7th 2012, the Tax Court of Canada (the Court) handed down its decision in Dickie v The Queen regarding a reassessment of a status Indian operating a proprietorship from Fort Nelson Indian Reserve (the Reserve).  Mr. Dickie operated a business clearing and slashing timber on contract for oil and gas companies to conduct seismic surveys of the land. While he accepted some contract work that took place on the Reserve, an overwhelming majority of his business came from work conducted off Reserve.

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