Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
Principal Issues: We have been asked whether the exemption in the Indian Act (and paragraph 81(1)(a) of the Income Tax Act) is applicable to an individual who is a Métis.
Position: No
Reasons: The exemption from taxation set out in the Indian Act is available only to status Indians under that Act. It does not apply to other persons with some claim to aboriginal status, such as Innuit, Métis, or non-status Indians
XXXXXXXXXX 2001-007616
M. Eisner, CA
April 10, 2001
Dear XXXXXXXXXX:
Re: Métis
This is in reply to your letter of March 21, 2001, concerning the above-noted subject. You refer to the situation where an individual has a Métis status card and enquire whether that person qualifies for the tax exemption provided under the Indian Act.
Section 87 of the Indian Act provides a tax exemption for an Indian's property situated on a reserve. The courts have previously determined that, for the purposes of section 87 of the Indian Act, personal property includes income. However, the exemption from taxation set out in the Indian Act is available only to Indians under that Act. It does not apply to other persons with some claim to aboriginal status, such as Innuit, Métis, or non-status Indians. Accordingly, as required under the Indian Act, a person must be registered as an Indian under that Act or be entitled to be so registered in order to qualify as an Indian for purposes of that Act.
We trust that our comments are of assistance to you.
Yours truly,
Milled Azzi, CA
for Director
Business and Partnerships Division
Income Tax Rulings Directorate
Policy and Legislation Branch
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