3 January 1995 Ministerial Letter 9426608 - INDIANS - EMPLOYEES

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) YS# 94-10833M
ADM'S OFFICE (3)

RETURN TO RULINGS, ROOM 303, MET. BLDG.

AUTHOR
SUBJECT OR CORPORATE FILE

January 3, 1995

XXXXXXXXXX

Dear XXXXXXXXXX:

The Honourable David Anderson, Minister of National Revenue, has asked me to reply to your letter, a copy of which was forwarded to him by the Right Honourable Jean Chrétien, Prime Minister of Canada, on September 27, 1994, concerning the off-reserve taxation of status Indians. I apologize for the delay in responding.

You referred to a letter written on June 30, 1993, by Mr. Chrétien while he was Leader of the Opposition, in which he expressed concerns about the previous government's interpretation of the Supreme Court of Canada's decision in the Williams case and the lack of consultations with Aboriginal organizations in formulating guidelines based on that decision.

Commencing in the summer of 1993, departmental officials did undertake an extensive series of meetings with Aboriginal political organizations and tribal councils, consultants and contractors, tax practitioners and other affected individuals. In addition, we received over 250 written submissions. Based on this input and a thorough analysis of the case, guidelines were drafted and distributed in December 1993 to interested parties. More submissions were received and these were given serious consideration before the final guidelines were issued in June 1994.

Throughout the process, the submissions helped us to understand the perspective of other interested parties and the consultations provided for an exchange of ideas. The guidelines were revised a number of times as a result of this input and I believe that the final version is better and clearer than it otherwise would have been.

The Prime Minister is aware of the fact that these guidelines were issued. He is now satisfied that significant work has been carried out by departmental officials and that the guidelines apply the Williams decision in a fair and liberal manner consistent with the Supreme Court's decision.

I trust that these comments will be of assistance.

		Yours sincerely,
		Pierre Gravelle, Q.C.

J.D. Brooks
957-2103
December 19, 1994
942660
YS# 94-10833