CRA indicates no Indian Act exemption for CESB benefits

CRA indicated that there was no Indian Act exemption for any Canada emergency student benefit (CESB) received by a First Nation individual residing on a reserve, given that it “is not considered to be situated on a reserve as there are insufficient factors connecting this income to a reserve,” and it instead “is available to all Canadians who qualify and [is] paid from general government funds.”

Neal Armstrong. Summary of 7 December 2020 Internal T.I. 2020-0867851I7 under Indian Act, s. 87.