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.
XXXXXXXXXX October 4, 1999
Dear XXXXXXXXXX:
The Honourable Martin Cauchon, Minister of National Revenue, has asked me to reply to your letter of June 3, 1999, addressed to his predecessor, the Honourable Herb Dhaliwal, former Minister of National Revenue, regarding the court case of Shilling v. The Queen. I apologize for the delay in responding.
In your letter, you state that, in light of the judgment in the above-mentioned court case, the Department's position, as set out in the Indian Act Exemption for Employment Income Guidelines, regarding residency of an Indian employee, must be revised. Specifically, you are referring to Guideline 2, which applies to exempt the employment income of employees who live on a reserve provided that the employer is in fact resident on a reserve. The Department has examined the judgment in the Shilling case and, as you know, the judgment has been appealed. Consequently, until such time as the matter is resolved by the courts, the Department will apply Guideline 2 in its current format.
I appreciate your bringing your comments to the Department's attention.
Yours sincerely,
Bill McCloskey
Assistant Deputy Minister
Policy and Legislation Branch
Gwen Moore
September 21, 1999
952-1506
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© Her Majesty the Queen in Right of Canada, 1999
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© Sa Majesté la Reine du Chef du Canada, 1999
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