Words and Phrases - "authorize"
The Queen v. Boubard, 2008 DTC 3015, aff'd 2009 DTC 5651, 2008 FCA 392
The Trial Judge did not misapply the connecting factors test in finding that employment income earned by band members from a pulp mill situate off the reserve was exempt on the basis of the weight he gave to the fact that the lands on which the mill was situated had been surrendered to the Crown for sale in order to permit the mill to be built and provide employment to the band members.
Words and Phrases
authorize