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Guideline 4 requires that: the employer is resident on a reserve; and the employer is: an Indian band which has a reserve, or a tribal council representing one or more Indian bands which have reserves; or an Indian organization controlled by one or more such bands or tribal councils, if the organization is dedicated exclusively to the social, cultural, educational, or economic development of Indians who for the most part live on reserves; and the duties of the employment are in connection with the employer's non-commercial activities carried on exclusively for the benefit of Indians who for the most part live on reserves. ... In the situation under consideration, the facts are not the same or similar to Folster since the taxpayer does not reside on a reserve and the XXXXXXXXXX does not have the same historical connection to the reserve. ...

Our Comments Under the advantage rules, any increase in the fair market value (“FMV”) of the property held in connection with an RRSP, registered retirement income fund (“RRIF”) or tax-free savings account (“TFSA”) that is attributable to a swap transaction will be an advantage, as defined in subsection 207.01(1), and give rise to the 100% advantage tax imposed under subsection 207.05(1). ... RRSP Strip An RRSP strip is defined in subsection 207.01(1) as the amount of the reduction in the FMV of the property held in connection with an RRSP or RRIF if the value is reduced by way of a transaction or event (or series of transactions or events) in which one of the main purposes is to enable the annuitant (or a non-arm’s length individual) to obtain a benefit from the property held in the RRSP or RRIF. ...

For the purpose of determining the scholarship exemption for a tax year, paragraph 56(3.1)(b) of the Act allows a scholarship exemption if an award is received in connection with an educational program in respect of which the taxpayer may deduct an amount by reason of paragraph (b) of the description of B in subsection 118.6(2) of the Act (i.e., the part-time education tax credit) for the tax year, for the immediately preceding tax year, or for the following tax year (referred to as the “claim year”). ... However, in cases where an award is received in connection with enrolment in a program at a post-secondary level or beyond that does not qualify for the education tax credit in the year of receipt of the award, the preceding year, or the following year, the scholarship exemption under subsection 56(3) of the Act is limited to $500 for the tax year. ...

Specifically, Guideline 4 requires that: a) the employer is resident on a reserve; b) the employer is: an Indian band which has a reserve, or a tribal council representing one or more Indian bands which have reserves; or an Indian organization controlled by one or more such bands or tribal councils, if the organization is dedicated exclusively to the social, cultural, educational, or economic development of Indians who for the most part live on reserves; and c) the duties of employment are in connection with the employer's non-commercial activities carried on exclusively for the benefit of Indians who for the most part live on reserves. ... Guideline 4 also requires that the duties of employment be in connection with the employer's non-commercial activities carried on exclusively for the benefit of Indians who for the most part live on reserves. ...

However, based on the information provided and given the purpose of the research fellowship (provided the amount is not received in connection with employment) we are of the view that the payment could be viewed as scholarship or fellowship income of the recipient. The 2006 federal budget exempted post-secondary scholarship, fellowship, and bursary income from tax if the student receives the scholarship, fellowship, or bursary in connection with his or her enrolment in a program for which he or she can claim the education tax credit. ...

Based on information received, we understand that in connection with a corporate restructuring, the taxpayer (the "Employer") has terminated many of its employees (the "Employees") and as a result has paid various types of termination payments. ... The words "in respect of" denote a connection between the loss of employment and the subsequent receipt. ...

In general terms, a reasonable allowance received by an employee for the use of his or her personal motor vehicle in connection with the duties of employment, may be excluded from employment income by virtue of subparagraphs 6(1)(b)(v), (vi) or (vii.1) of the Act. ... It should be noted, however, that for purposes of subparagraph 6(1)(b)(v), (vi) or (vii.1) of the Act, an allowance is deemed not to be reasonable when: The measurement of the use of the motor vehicle for the purpose of the allowance is not based solely on the number of kilometers for which the vehicle is used in connection with the duties of employment; or The employee receives both an allowance in respect of the use of a motor vehicle and is reimbursed in whole or in part for expenses in respect of the same use (except where the reimbursement is in respect of supplemental business insurance or toll or ferry charges and the amount of the allowance was determined without reference to those reimbursed expenses). ...

As well, the duties of XXXXXXXXXX are in connection with the XXXXXXXXXX non-commercial activities carried on exclusively for the benefit of Aboriginal people.” ... This Guideline requires: an employer resident on a reserve, and the employer be an Indian band....or an Indian organization controlled by one or more such bands or tribal councils, if the organization is dedicated exclusively to the social, cultural, educational, or economic development of Indians who for the most part live on reserves; and duties of employment be in connection with the employer’s non-commercial activities carried on exclusively for the benefit of Indians who for the most part live on reserves. ...

"The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work (including motion pictures and works on film, videotape or other means of reproduction for use in connection with television), any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, tangible personal property or for information concerning industrial, commercial or scientific experience, and, notwithstanding the provisions of Article XIII (Gains), includes gains from the alienation of any intangible property or rights described in this paragraph to the extent that such gains are contingent on the productivity, use or subsequent disposition of such property or rights." Netherlands "The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including motion picture films and works on film, videotape or other means of reproduction for use in connection with television, any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment or for information concerning industrial, commercial or scientific experience. ...

The goal of the XXXXXXXXXX Our Comments Guideline 4 requires a) that the employer is resident on a reserve; b) that the employer is an Indian band which has a reserve, or a tribal council representing one or more Indian bands which have reserves, or an Indian organization controlled by one or more such bands or tribal councils, if the organization is dedicated exclusively to the social, cultural, educational, or economic development of Indians who for the most part live on reserves; and c) that the duties of the employment are in connection with the employer's non-commercial activities carried on exclusively for the benefit of Indians who for the most part live on reserves. ... Finally, as noted in our previous memo, in determining whether Guideline 4 could apply to a particular Indian employee, the employment duties of the employee would have to be considered to establish if they were in connection with the employer's (i.e., the XXXXXXXXXX) non-commercial activities carried on exclusively for the benefit of Indians who for the most part live on reserves. ...