CRA confirms that Daniels did not extend the Indian Act exemption to Métis and non-status Indians

Daniels (2016 SCC 12) found that non-status Indians and Métis are "Indians" for the purposes of s. 91(24) of the Constitution Act, 1867. CRA has confirmed that this has not expanded the tax exemption in s. 87 of the Indian Act, which “only applies to an individual who is an Indian as defined in the Indian Act.”

Neal Armstrong. Summary of 30 August 2016 External T.I. 2016-0656851E5 under Indian Act, s. 87.