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.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
DM'S OFFICE (2) 94-05361M
ADM'S OFFICE (3)
RETURN TO RULINGS, ROOM 303, MET. BLDG.
AUTHOR
SUBJECT OR CORPORATE FILE
July 15, 1994
XXXXXXXXXX
Dear XXXXXXXXXX:
The Honourable David Anderson, Minister of National Revenue, has asked me to respond to your letter of March 8, 1994, to his colleague the Honourable Ronald A. Irwin, Minister of Indian Affairs and Northern Development. In your letter, you refer to an
XXXXXXXXXX
Due to the confidentiality provisions of the Income Tax Act, I am unable to comment specifically on tax matters relating to XXXXXXXXXX I can provide general comments concerning exemption from taxation for status Indians.
Paragraph 81(1)(a) of the Income Tax Act and section 87 of the Indian Act provide the principal exemption from taxation for status Indians. Indians are not subject to tax on personal property situated on a reserve. The courts have determined that employment income is personal property so that employment income earned by an Indian may be exempt from taxation if it is considered to be situated on a reserve.
I am enclosing herewith a copy of the guidelines that have just been released by the Department and which explain the scope of the exemption with respect to employment income.
Yours sincerely,
Pierre Gravelle, Q.C.
Attachment
A.M. Brake
957-2133
4-941425.MB
Y.S. #94-05361
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© Her Majesty the Queen in Right of Canada, 1994
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© Sa Majesté la Reine du Chef du Canada, 1994
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