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Dans la version anglaise de la Loi, le mot «constitué » est traduit par «organized». ...

John Oulton Section Chief Business, Property & Employment Section III Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch?? ...

9 October 2019 Internal T.I. 2019-0800031I7- Indian's employment income- Adjacent to reserve Unedited CRA Tags 81(1)(a) of the Income Tax Act and 87(1)(b) of the Indian Act * Principal Issues: Would employment income earned by a First Nation individual who works for XXXXXXXXXX in a facility that is located immediately adjacent to a reserve be exempt from tax under paragraph 87(1)(b) of the Indian Act? ...

Advantage tax rules The CRA’s general views on the advantage tax rules are set out in Income Tax Folio S3-F10-C3, Advantages – RRSPs, RESPs, RRIFs, RDSPs and TFSAs, which is available on the canada.ca website. ...

WheelerChiefServices, Public Utilities & Exempt Corporations SectionBusiness and General DivisionRulings Directorate ...

Article XV   March 5, 1993 TPS/WTC Rulings Directorate Winnipeg Taxation Centre K.B. ...

Detailed information about Bill S-3 and its effective dates are provided by Indigenous Services Canada (ISC) on its webpage “Bill S-3: Eliminating known sex-based inequities in registration ” (endnote 1). ...

This is discussed in paragraph 4 of IT-202R – Employees’ or Workers’ Compensation, where it states: “4. ...

The courts concluded that subjecting employment income to taxation in these circumstances would erode the entitlement that flows from the reserve to the members of the First Nation that surrendered the land: “… To subject employment income of the Sagkeeng people from the Mill to taxation in these circumstances is to erode their entitlement that flows directly from the Reserve land.” ...

We also acknowledge our meeting on October 19, 2022 (Mercure, Chris Boucouvalas, Tyler Chalmers / Godson, Young). ...