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.
TAXATION CENTRE - SUDBURY Business and General J.A. Langlois, Director Division
Attention: T. Bradley (613) 957-2101 Client Services
XXXXXXXXXX
This is in reply to your Round Trip Memorandum of May 20, 1993 requesting a determination of the tax status of periodic pension payments received from XXXXXXXXXX during the years 1986 to 1992 inclusive.
According to the information on file received from the XXXXXXXXXX
In our view, the periodic pension payments received by the taxpayer on the reserve from XXXXXXXXXX should have been covered by the Indian Remission Order which exempts such payments if the employment income giving rise to the payments was itself exempt. Prior to 1983 her employment income would have been exempt in accordance with the information contained in Interpretation Bulletin IT-62. If she worked under similar circumstances during 1983 to 1993 her employment income would have covered by the Indian Remission Order or extended by the new Remission Order until December 31, 1993.
Pension payments which are received after 1993 will be exempt from income taxes providing the employment income that gave rise to the pension income was itself exempt. Such would appear to be the case in the present instance.
Your file and the taxpayer's tax returns are being returned to you.
R. Albert for DirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch
Encl.
c.c. Rick Owen
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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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