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: Whether a status Indian employee of XXXXXXXXXX , located off-reserve, is exempt from income tax. Asked we amend our opinion file 5-992482.
Position: No. Maintain position taken in file 5-992482
Reasons: The Guidelines contemplate the location(s) at which an employee is required to perform duties. In the present case, the employer is located off reserve and that is where the employer provides services to its clients.
2000-001681
XXXXXXXXXX M. Shea-DesRosiers
(613) 957-8953
June 12, 2000
Dear XXXXXXXXXX:
Re: Our File 5-992482
Indian Act Exemption for Employment Income
This is in reply to your letter of March 20, 2000, wherein you write on behalf of XXXXXXXXXX who has requested that your Office review our letter of November 17, 1999, to her (file 5-992482), concerning the question of whether her employment income in the situation she described in her letter of September 3, 1999, was tax exempt. You ask that we amend our position taken in our letter to XXXXXXXXXX.
We have reviewed our letter of November 17, 1999, as well as XXXXXXXXXX letter of September 3, 1999, and we maintain our position. As we mentioned to XXXXXXXXXX in our letter of November 17, 1999, there is no requirement in XXXXXXXXXX employment contract with the XXXXXXXXXX that she work on reserve. She is the one who has chosen to perform some of her employment duties at her residence located on reserve. The Indian Act Exemption for Employment Income Guidelines contemplate the location at which an employee is required to perform his/her duties. In XXXXXXXXXX case, the employer is located off reserve and that is where the employer provides services to its clients. Consequently, in our view, none of XXXXXXXXXX employment income from XXXXXXXXXX is tax exempt.
We trust that our comments will be of assistance.
Yours truly,
Roberta Albert, CA
for Director
Business and Publications Division
Income Tax Rulings Directorate
Policy and Legislation Branch
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