Principal Issues: Whether the employment income of a First Nations individual is situated on a reserve and exempt from income tax under section 87 of the Indian Act and paragraph 81(1)(a) of the Income Tax Act.
Position: Based on the information provided, no.
Reasons: Based on the information provided, none of the Indian Act Exemption for Employment Income Guidelines apply and the connecting factors identified by the Employee are not sufficient to situate the income on a reserve.
