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Under Guideline 2 of the Indian Act Exemption for Employment Income Guidelines (the "Guidelines"), where the employment duties of Indians are performed entirely off a reserve, the employment income earned will be tax-exempt if the employer is resident on a reserve and the Indian lives on a reserve, except where it can reasonably be considered that one of the main purposes for the existence of the employment relationship is to establish a connecting factor between the income in question and a reserve. ...

Those issues were considered by the House of Commons Standing Committee on Finance in its report released on September 18, 1996. ...

Clarification was requested last year by the Atlantic Region as to who could be considered a fisherman for purposes of the unemployment insurance legislation. ...

An organization that meets this description would be considered to be a labour organization within the meaning of the Act and would thus be tax-exempt. ...

I understand from your letter that XXXXXXXXXX receives a pension that is considered exempt from Canadian income tax under the Canada-Germany Tax Agreement Act, 1982, and he will soon be eligible to receive the Old Age Security pension. ...

The former Interpretation Bulletin IT-373R allowed certain farmers to defer capital gains on timber sales, which were considered minor in relation to the income from other farming operations, by reducing the adjusted cost base of their property. ...

Under the Income Tax Act, when a corporation purchases its own shares from a shareholder, a dividend is considered to have been paid to the shareholder to the extent the purchase price of the shares exceeds what is referred to as the "paid-up capital" of the shares. ...

I understand that much of the land XXXXXXXXXX is considered designated lands as defined in the Indian Act and, therefore, would satisfy the definition of a reserve for purposes of section 87 of the Indian Act. ...

As the responsibility for changes to the legislation falls within the jurisdiction of the Department of Finance, this proposal would have to be considered by that department. ...

It is our view that a beneficiary of an EPSP in the situation described by you would not be considered to have an interest in the underlying insurance policy.  ...