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.
January 13, 2000
XXXXXXXXXX
Dear XXXXXXXXXX:
The Honourable Martin Cauchon, Minister of National Revenue, has asked me to reply to your letter of July 12, 1999, addressed to his predecessor, the Honourable Herb Dhaliwal, concerning the continuation of residency of an Indian employee as it pertains to the connecting factor in the Indian Act Exemption for Employment Income Guidelines. As you may be aware, on November 1, 1999, Revenue Canada became the Canada Customs and Revenue Agency (CCRA).
Guideline two applies to exempt the employment income of employees who live on a reserve provided that the employer is in fact resident on a reserve. The recent decision in the case of Rachel Shilling v. Her Majesty the Queen gave little weight to the fact that Ms. Shilling did not work or live on a reserve. The CCRA has examined the judgment in the Shilling case and the judgment has been appealed. Consequently, until such time as the matter is resolved by the courts, the CCRA will apply Guideline two in its current format.
I trust that my comments explains the CCRA' s position on this matter.
Yours sincerely,
Bill McCloskey
Assistant Commissioner
Policy and Legislation Branch
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