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.
April 1, 1993
| VANCOUVER DISTRICT OFFICE |
Business and General Division |
| P.E. Seguin, Director |
Glen Thornley (613) 957-2101 |
| Enquiries and Office Examination |
Attention: D. Fitzpatrick
Unemployment Insurance Benefits
This is in reply to your Enquiry Disposal Sheet concerning a status Indian who is receiving benefits from Unemployment Insurance ("UI") under a UI Employment Incentive Program. The employment is performed entirely on a reserve but UI is paying the wages for the job creation project. You ask if the UI benefits are taxable.
This would appear to be a situation similar to the facts in the Glenn Williams case, (92 DTC 6320). A change resulting from the decision in that case is that unemployment insurance benefits will now be exempt from income tax where the employment income that gave rise to eligibility for the benefits was itself exempt from taxation. In the case of enhanced UI benefits received by virtue of the status Indian recipient taking part in a job creation project, the taxability of the base UI will be determined based on the qualifying employment and the same tests will be applied to the enhanced UI benefits as would be applied to ordinary employment income. Thus, in the present instance, as the status Indian's employment is being performed on the reserve, the benefits received from the program will be non-taxable.
We trust this is the information you require.
R. Albert for Director Business and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch
c.c. Rick Owen
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© Her Majesty the Queen in Right of Canada, 1993
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 1993
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