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.
Principal Issues: First Nation wanted written confirmation that they were a public body performing a function of government as described in 149(1)(c) of the Act.
Position: We gave directions on how to obtain written confirmation from Charities Directorate.
Reasons: Charities Directorate is giving written confirmation directly to First Nations that have already been determined to be public bodies performing a function of government when they request it.
2009-034133
XXXXXXXXXX P. Burnley
(613) 957-2100
October 6, 2009
Dear XXXXXXXXXX :
Re: Advance Income Tax Ruling Request - XXXXXXXXXX
This is in reply to your letter dated July 11, 2009, which we received on September 16, 2009, in which you request an advance income tax ruling on behalf of the above-named taxpayer.
A First Nation is considered to be a public body performing a function of government within the meaning of paragraph 149(1)(c) of the Income Tax Act if it has passed by-laws under both sections 81 and 83 of the Indian Act, or under both section 81 of the Indian Act and section 5 of the First Nations Fiscal and Statistical Management Act. A First Nation that qualifies under paragraph 149(1)(c) on this basis and that would like a written confirmation of its status as a public body performing a function of government may request this confirmation by writing, on its own letterhead, to the Client Service Section at:
Charities Directorate
Canada Revenue Agency
Ottawa, ON K1A 0L5
Written confirmation will only be given by Charities Directorate to the First Nation directly, and will not be given to third parties. Also, Charities Directorate will not give written confirmation that a branch of a First Nation or an entity associated with a First Nation is a public body performing a function of government.
Pleased be advised that we have closed our file regarding this ruling request and a refund of the deposit will be sent to you under separate cover.
We trust that these comments will be of assistance.
Yours truly,
Eliza Erskine
A/Manager
Non-Profit Organizations and Aboriginal Issues
Financial Sector and Exempt Entities Division
Income Tax Rulings Directorate
Legislative Policy and Regulatory Affairs Branch
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© Her Majesty the Queen in Right of Canada, 2009
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© Sa Majesté la Reine du Chef du Canada, 2009
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