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 2, 1993
| Calgary District Office |
Business and General Section |
| A. Stubel |
Murray Brake |
| C.A.D., Room 250 |
(613) 952-0243 |
Attn: Felicia Tjong
XXXXXXXXXX
Unemployment Insurance Benefits
This is in reply to round trip memorandum of February 12, 1993, requesting our opinion on the taxability of Unemployment Insurance ("UI") benefits received by XXXXXXXXXX in 1988 and 1989. The employment income that gave rise to the benefits was not tax exempt.
However, while drawing benefits he participated in a job creation program which increased his weekly UI benefit by $XXXXXXXXXX Factors for consideration in determining the taxability of the additional $XXXXXXXXXX per week include the following:
XXXXXXXXXX lived on the reserve, the duties were performed on the reserve, and the employer was located on the reserve.
OUR COMMENTS
UI benefits, formerly considered taxable, are now exempt if flowing from qualifying employment which itself yielded exempt income. This is the actual point decided by the Williams case and, with respect to enhanced UI benefits, we must determine the tax status of the employment project participated in. In this situation, since the employment giving rise to the increased benefits would be exempt, the additional benefits resulting from the exempt employment would also be exempt.
R. Albert for DirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch
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© Her Majesty the Queen in Right of Canada, 1993
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© Sa Majesté la Reine du Chef du Canada, 1993
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