Principal Issues: Whether guideline 4 of the The Indian Act Exemption for Employment Income Guidelines applies to income earned by status Indian employees where their duties are controlled by a Council made up of Indian bands/organizations which may or may not be the employer, i.e., it appear that another organization may in fact be the employer.
Position: Question of fact whether guideline 4 applies; however, guideline 4 will not apply unless the Council is determined to be the employer.
Reasons: While the Council may be a qualified organization under the second bullet in guideline 4, the other organization clearly isn't.
J. Gibbons, CGA
August 17, 2005