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.
DM'S OFFICE (2) Y.S. 93-7188TADM'S OFFICE (3) RETURN TO RULINGS,ROOM 303, MET. BLDG.
XXXXXXXXXX
Dear XXXXXXXXXX
The Honourable David Anderson, Minister of National Revenue, has asked me to respond to your letters of November 15 and 30, 1993, expressing concerns over possible changes to legislation relating to the taxation of status Indians and your desire for a meeting to discuss these changes. I apologize for the delay in responding.
I can assure you that the Department does not intend to alter any aboriginal or treaty rights, nor does it intend to amend the legislation or the policy which is at the base of the tax exemption in Section 87 of the Indian Act. The Department's objective is to properly apply the Income Tax Act and Section 87 of the Indian Act following the decision in the Williams case.
You will find enclosed herewith a copy of the guidelines that have been developed following the receipt of representations and meetings across the country. They are a generous and liberal interpretation of the Williams decision. You will notice that in the covering letter we are inviting comments on the guidelines until March 31, 1994.
I trust that this information is satisfactory. Should you require further information, please do not hesitate to contact me.
Yours sincerely,
Denis LefebvreAssistant Deputy MinisterLegislative and Intergovernmental Affairs Branch
December 23, 1993
4-933449.MB4-933652.MB
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, 1994
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, 1994
Email this Content