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.
May 11, 1993
| VANCOUVER DISTRICT OFFICE |
Business and General Division |
| K.F. Slawson, Chief of Audit |
Glen Thornley (613) 957-2101 |
Attention: D. Fitzpatrick
Section 169.32
Employment Income of Status Indian
This is in reply to your Enquiries and Office Examination Enquiry Disposal Sheet concerning the tax status of an unnamed status Indian who works on a reserve 75% of the time and off the reserve 25% of the time. The Indian does not live on a reserve and he is employed by an off-reserve employer.
On page 4 of the December 30, 1992 "Taxation of Indians" memorandum produced by the Taxation Programs Branch it states, under the heading "Employment Income for Duties Performed Partially on a Reserve and Partially off a Reserve" and after the description of three scenarios, that in any other case, employment income for duties performed partially on a reserve and partially off a reserve is to be prorated to determine the tax exempt part. As your fact situation does not fit into any of the three specific scenarios, it falls under the "any other case" category. Thus, 75% of his total employment income for the year (including vacation and sick leave benefits received) will be non- taxable.
R. Albert for DirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch
c.c. Rick Owen, Client Assistance Directorate
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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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