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.
March 10, 1993
| Ottawa District Office |
Business and General Division |
| P. Lesperance |
Client Assistance |
| Dir. |
Murray Brake |
| 2nd Floor |
(613) 952-0243 |
XXXXXXXXXX
This is in reply to your round trip memorandum of February 26, 1993, wherein you asked for our opinion relating to the taxability of XXXXXXXXXX XXXXXXXXXX is a Status Indian living on a reserve. His income was from employment off the reserve. Also, the employer is not located on the reserve.
Based on the Glenn Williams case, it is necessary to consider the factors which could connect the employment income to a location on or off a reserve.
In the situation at hand, it appears the only factor connecting XXXXXXXXXX employment income to a reserve is his residence. There is no indication of any other factors which could arguably connect the employment income to a location on a reserve. Hence, there is no doubt thatXXXXXXXXXX is taxable on his employment income earned off the reserve.
E. Wheeler for Director Business and General Division Rulings Directorate Legislative and Intergovernmental Affairs Branch
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© 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
Email this Content