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.
ADM'S OFFICE (3) ADM 930654 RETURN TO RULINGS, ROOM 303, MET. BLDG.
XXXXXXXXXX
Dear XXXXXXXXXX
I am replying to your letter of June 11, 1993 concerning the taxation of status Indians associated with the XXXXXXXXXX There is little I can add at this time to my April 21, 1993 letter to you, as the Department is not yet in a position to finalize its guidelines in light of the Glenn Williams case.
In the next few months, Departmental officials will be meeting with and receiving submissions from representative Indian organizations, concerning factors which should be considered in connecting income to a location on or off a reserve. The Department will then publish a pamphlet which will clearly set the guidelines to be followed in applying the Indian Act tax exemption to employment income.
In the course of developing these guidelines, the Department will consider the situations set out in your letter. To ensure that your view of the issue is fully understood by the Department, I invite you to write to us again concerning the various situations set out in your letter, specifically setting out factors which you believe would, in each case, connect employment income to a location on a reserve. We would also appreciate it if you were to describe those situations in greater detail. This is very important to ensure that those situations receive full consideration in the development of the guidelines. This information should be sent to the following address:
Mr. B. Dath, DirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch Revenue Canada, Customs, Excise and Taxation Room 300 88 Metcalfe Street Ottawa, Ontario K1A 0L8
I regret that I am unable to comment on your specific areas of concern prior to the finalization of the post-Glenn Williams guidelines.
Yours sincerely,
Denis Lefebvre Assistant Deputy Minister Legislative and Intergovernmental Affairs Branch
July 21, 1993
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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