Reserve
Cases
Sterriah v. The Queen, 2002 DTC 7079 (SCC)
Although various Crown officials had recommended to other Crown officials that the Ross River lands be set aside as a reserve and the Department...
Section 87
Cases
Bell v. Canada, 2018 FCA 91
Regarding bonuses paid by a corporation (Reel Steel) to its majority shareholder who was a status Indian, Webb JA stated (at para. 22) that “in...
Rice v. ARQ, 2016 QCCA 666
The appellants, all status Indians, were gasoline retailers on the Kahnawake Reserve who did not charge or collect taxes under the Excise Tax Act,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 35 - Subsection 35(1) | s. 35 did not accord an unfettered right to trade | 147 |
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 25 | no unfettered right of Indians to trade | 167 |
| Tax Topics - Excise Tax Act - Section 221 - Subsection 221(1) | status Indians were required to collect sales tax on sales to non-Indians | 71 |
| Tax Topics - Other Legislation/Constitution - Constitution Act, 1867 - Section 91 - Subsection 91(24) | statutory verification obligations did not represent an ultra vires administrative burden | 174 |
Tuccaro v. Canada, 2014 DTC 5103 [at at 7210], 2014 FCA 184
The taxpayer's tax appeal was based on an alleged exemption, in an aboriginal treaty ("Treaty 8"), from all taxation. The motions judge found...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Estoppel | prior finding about meaning of aboriginal treaty did not estop new litigant | 164 |
| Tax Topics - General Concepts - Stare Decisis | prior finding about the meaning of an aboriginal treaty was a finding of fact, not of law | 164 |
Pilfold Estate v. Canada, 2014 FCA 97, aff'g 2013 DTC 1151 [at 844], 2013 TCC 181
The taxpayer's income came from a fishing business, which he operated through four personally held corporations. The taxpayer argued that,...
Kelly v. Canada, 2013 DTC 5129 [at at 6203], 2013 FCA 171
The taxpayer worked as a consultant, and claimed the s. 87 exemption in respect of consulting income purportedly earned on a reserve. The trial...
Canada (Attorney General) v. Abraham, 2012 DTC 5160 [at at 7402], 2012 FCA 266, rev'g 2011 DTC 5140 [at 6126], 2011 FC 638
The taxpayers lived on a reserve and were employed at a sawmill built on former reserve land, which had been ceded for the sake of establishing...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4.2) | Minister entitled to ignore subsequent judicial developments | 473 |
Canada v. Robertson, 2012 DTC 5077 [at at 6945], 2012 FCA 94
The taxpayer fished on and near a reserve, and sold his fish to an on-reserve co-op which sold the fish to a commercial fish seller...
Bastien Estate v. Canada, 2011 DTC 5118 [at at 6014], 2011 SCC 38, [2011] 2 S.C.R. 710
The deceased taxpayer was a status Indian residing on a reserve who held term deposits with a Caisse Populaire Desjardins situated on the reserve....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(c) | 78 | |
| Tax Topics - Statutory Interpretation - Ordinary Meaning | avoid forensic dialectics | 77 |
Picard v. Canada, 2010 DTC 5037 [at at 6663], 2009 FCA 370
Létourneau J.A. for the court at para. 6 (official translation):
The services rendered by the appellant were done so [sic] at his customer's...
Obonsawin v. Canada, 2011 FCA 152
The registrant's business hired status Indians and sold their services to off-reserve organizations. The Court found that s. 87 of the Indian Act...
Dubé v. Canada, 2009 DTC 5175, 2009 FCA 109
Interest income that the taxpayer earned from an investment with a Caisse Populaire situated on a reserve different from his own, was not exempt...
Ballantyne v. The Queen, 2009 DTC 1024, 2009 TCC 325
The taxpayer's fishing activity was found to be carried on in the commercial mainstream rather than being exempt under s. 87 given that he caught...
The Queen v. Boubard, 2008 DTC 3015, aff'd 2009 DTC 5651, 2008 FCA 392
The Trial Judge did not misapply the connecting factors test in finding that employment income earned by band members from a pulp mill situate off...
Horn v. Canada, 2007 DTC 5589, 2007 FC 1052
The employment income of status Indians employed by an employment services agency that was headquartered and administered on a Six Nations Reserve...
Jeddore v. The Queen, 2004 DTC 6387, 2003 FCA 323
The income of the taxpayer from a business operated on lands within Newfoundland that subsequent to the taxation year in question became a...
Canada v. Akiwenzie, 2004 DTC 6007, 2003 FCA 469
None of the employment income of a status Indian employed in Hull, Quebec with the Department of Indian Affairs and Northern Development was...
French v. Canada, 2003 DTC 5723, 2003 FCA 433
The employment income earned by Indian employees residing in the National Capital Region and working for the Department of Indian Affairs and...
Lewin v. The Queen, 2003 DTC 5476 (FCA)
Interest income earned by an Indian, who did not reside on a reserve, on deposits held in a Caisse Populaire located on a reserve was not exempt.
Canada v. Benoit, 2003 DTC 5366, 2003 FCA 236
The trial judge had erred in finding that the Dene and Cree peoples who are affected by a particular treaty were entitled to exemption from income...
Union of New Brunswick Indians v. New Brunswick (Minister of Finance), [1998] 1 S.C.R. 1161
S.87 did not exempt reserve Indians from New Brunswick sales tax on the purchases of goods outside the reserve given that such tax was imposed on...
The Queen v. Monias, 2001 DTC 5450 (FCA)
Indians who did not reside on reserves and who were employed by an Indian childcare agency that was funded by the Department of Indian Affairs and...
Lewin v. The Queen, 2001 DTC 479 (TCC)
Interest income received by an Indian who was on a waiting list to reside on a reserve, from a Caisse Populaire whose head office and chief place...
Bell v. Canada, 2000 DTC 6365, 2008 FCA 51 (FCA)
One of the taxpayers was a status Indian residing close to a reserve, and the president and sole shareholder of a company employing 100...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 2 - Subsection 2(1) | 73 |
Desnomie v. Canada, 2000 DTC 6250 (FCA)
Since Winnipeg was the residence of the taxpayer's employer, the taxpayer's residence, the place where he performed his work and where he was...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Personality | 60 | |
| Tax Topics - General Concepts - Separate Existence | corporate veil not pierced | 60 |
Shilling v. Minister of National Revenue, 99 DTC 5441, [1999] 3 CTC 415 (FCTD)
The plaintiff was an Indian residing in Toronto but with personal ties to an Ojibway reserve who worked in Toronto for a Mohawk Indian who...
Amos v. The Queen, 99 DTC 5356 (FCA)
The taxpayers resided on a reserve but worked off the reserve for a forestry company that had obtained a lease of reserve lands for use in storing...
Recalma v. Canada, 98 DTC 6238, [1998] 2 C.T.C. 403 (FCA)
After finding that investment income that the taxpayers derived from bankers' acceptances and mutual funds purchased by them from the Bank of...
South Wind v. R., 98 DTC 6084, [1998] 1 CTC 265 (FCA)
A status Indian, who resided on a reserve, and who provided logging services to a non-Indian business situate off the reserve but who kept his...
Canada v. Folster, 97 DTC 5315, [1997] 3 C.T.C. 157 (FCA)
Employment income that a status Indian, who resided on a reserve, earned as administrator of a hospital that had been relocated from the reserve...
The Queen v. Poker, 94 DTC 6658, [1995] 1 CTC 84 (FCTD)
Employment income that a teacher earned from teaching at a school located close to the reserve was found to give rise to exempt property given...
Williams v. Canada, 92 DTC 6320, [1992] 1 S.C.R. 877, [1992] 1 CTC 225
Unemployment insurance benefits received by an Indian were exempt from tax given that the employment by which he qualified for the benefits was...
Union of N.S. Indians v. Nova Scotia (A.-G.) (1988), 54 DLR (4th) 639 (NSSC)
A provision of the Health Services Tax Act (N.S.), which provided that exempt persons must pay an amount equal to the tobacco tax and then apply...
Leonard v. The Queen in Right of British Columbia, [1984] 4 WWR 37 (BCCA)
The reference in s. 87(b) to a "reserve" does not include surrendered lands.
It was stated, obiter, with respect to s. 87(a) that a band "is...
Nowegijick v. The Queen, 83 DTC 5041, [1983] CTC 20, [1983] 1 S.C.R. 29
Wages of an Indian residing on an Indian reserve that were paid to him by an employer also resident on the reserve fell within the exemption from...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Interpretation Bulletins, etc. | 31 |
Brown v. The Queen in Right of British Columbia (1979), 107 DLR (3d) 705 (BCCA)
The Appellant, an Indian living on a reserve, was entitled to a declaration that no tax could be imposed on her under the Social Services Tax Act...
Snow v. MNR, 79 DTC 5177, [1979] CTC 227 (FCA)
S.87 "contemplates taxation in respect of specific personal property qua property and not taxation in respect of taxable income as defined by the...
Greyeyes v. The Queen, 78 DTC 6043, [1978] CTC 91 (FCTD)
A provincial scholarship received by an Indian attending the University of Calgary was exempt because (a) it was paid by the government, and...
See Also
Hill v. The King, 2024 TCC 92 (Informal Procedure)
The taxpayer, a status Indian, who lived on a reserve and worked at a hospital a 10 minute drive away (on land just outside the reserve and which...
LBL Holdings Limited v. The King, 2023 TCC 130
The taxpayer (“LBL” or “Lumsden”), a subsidiary of Sobeys Group Inc., carried on business as a wholesaler, including of tobacco products,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient | the recipient of flash sales occurring on a reserve was the status Indian who was liable to pay the cash sales price | 194 |
Bell v. The Queen, 2016 TCC 175
The taxpayer (a status Indian), and her husband (not a status Indian), held 51% and 49%, respectively, of the shares of a corporation (“Reel...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 67 | bonuses received by a spouse handling back office functions were disproportionate to her contribution | 245 |
Murray v. The Queen, 2014 DTC 1085 [at at 3111], 2013 TCC 253
The taxpayer was a status Indian living off-reserve. He owned two business corporations which were headquartered on the reserve but which sold...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Indian Act - Section 90 | amounts received under Aboriginal Business Procurement Policy were not Indian moneys | 237 |
Ozawagosh v. The Queen, 2013 DTC 1239 [at at 1300], 2013 TCC 311 (Informal Procedure)
The taxpayers worked for Native Leasing Services (as discussed in Verrault), and had their services "leased" to the Shkagamik-Kwe Health Centre. ...
Manitoba Metis Federation Inc. v. Canada (Attorney General), 2013 SCC 14, [2013] 1 S.C.R. 623
The Court granted a declaration that the federal Crown failed to act in accordance with Crown honour towards the Métis in the manner in which it...
Verreault v. The Queen, 2012 DTC 1285 [at at 3872], 2012 TCC 293 (Informal Procedure)
Boyle J. found that the taxpayer's employment as director and coordinator of a training centre was not exempt under s. 87 of the Indian Act, on...
Ballantyne v. Canada, 2012 DTC 5076 [at at 6943], 2012 FCA 95
The Court found that the trial judge had erred in denying the taxpayer a s. 87 exemption on income derived from fishing. Although the taxpayer...
Marcinyshyn v. The Queen, 2011 DTC 1368 [at at 2067], 2011 TCC 516 (Informal Procedure)
Two of the taxpayers were employed by a proprietorship ("NLS") whose head office was on a reserve, and the third was married to one of the other...
McDonald v. The Queen, 2011 DTC 1314 [at at 1779], 2011 TCC 437
The taxpayers received income from several weeks of commercial fishing each year. The fishing was performed off the reserve. Miller J. stated...
Dugan v. The Queen, 2011 DTC 1202 [at at 1163], 2011 TCC 269 (Informal Procedure)
Hershfield J. evaluated the appeals of six employees of an Indian employee leasing service situated on a reserve. Three taxpayers lived on a...
Davad v. The Queen, 2011 DTC 1141 [at at 761], 2011 TCC 162 (Informal Procedure)
The taxpayers, who were status Indians employed by an a placement organization situated on a reserve, were not exempt on their employment income...
Robertson v. The Queen, 2010 DTC 1372 [at at 4457], 2010 TCC 552
Income from fishing off-reserve was not taxable, given that fishing was an historical activity for the band in question, and that the fishing was...
Roberts v. The Queen, 2010 DTC 1061 [at at 2826], 2010 TCC 52 (Informal Procedure)
The taxpayer, a status Indian, who maintained a business office at his home on the reserve and stored much of his fishing gear on the reserve (but...
Pelletier v. The Queen, 2009 DTC 1087, 2009 DTC 1201
The taxpayer, who was a status Indian, was not exempt on the profits of his logging business given that the logging operations were carried on...
Kelly v. The Queen, 2009 DTC 655, 2009 TCC 189
Consulting fees earned by the taxpayer (an Indian) who carried on his consulting business from an office at his residence off-reserve in Winnipeg...
Stigen v. The Queen, 2008 DTC 4342, 2008 TCC 405
Interest income earned by the taxpayer, who was an Indian but who did not reside on a reserve, on GICs purchased by the taxpayer from branches of...
Vachon v. The Queen, 2008 DTC 4201, 2007 TCC 641 (Informal Procedure)
(See also Boivin v. The Queen, 2008 DTC 4211, 2007 TCC 722.)
Interest income received by a registered Indian, who resided on a reserve, from...
Large v. The Queen, 2006 DTC 3558, 2006 TCC 509, briefly aff'd 2008 DTC 6015, 2007 FCA 360
The taxpayer, a status Indian who resided both on and off a reserve, transferred investments to a corporation resident on the reserve and...
Houle v. The Queen, 2006 DTC 2476, 2006 TCC 144
The employment income of the taxpayer, who performed counselling services and traditional ceremonies for aboriginal people in penitentiaries in...
Giguere v. The Queen, 2005 DTC 646, 2005 TCC 257
Income from the taxpayer's trucking business was not exempt as the business activities could only be accomplished off-reserve. Although the fixed...
Cleary c. La Reine, 2005 DTC 236, 2004 TCC 711
A partnership between the two taxpayers, who were Indians, did not give rise to exempt income, notwithstanding that business premises were leased...
Stacey-Diabo v. The Queen, 2003 DTC 200 (TCC)
The fact that off-reserve Indians working in the Ottawa area were engaged in Indian-related matters was not sufficient to make their income...
Naponse v. The Queen, 2001 DTC 414 (TCC)
A status Indian who lived at a reserve and taught students (including non-residents of a reserve) in courses on native early childhood education...
L.J. Meier Co. Ltd. v. The Queen, [1998] GST 84 (TCC)
The taxpayer was a taxable Canadian corporation that earned commissions from custom manufacturers, including Indian situate on reserves, for...
Dixon v. MNR, 96 DTC 1330, [1995] 2 CTC 2095 (TCC)
Registered Indians who did not reside on a reserve and performed the functions of their employment outside a reserve were not exempted from tax on...
Clarke v. MNR, 92 DTC 2267, [1992] 2 CTC 2743 (TCC)
Where the only connecting factor between employment income and the reserve was the taxpayer's residence there, the income was subject to tax....
Administrative Policy
30 December 2024 Internal T.I. 2024-1031721I7 F - Notion de déclarant et statut d’Indien
CRA found that an “Indian” whose income earned during a taxation year is exempt pursuant to the Indian Act would be a “reporting entity”...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 233.3 - Subsection 233.3(1) - Specified Canadian Entity - Paragraph (a) - Subparagraph (a)(iii) | exemption of income under the Indian Act does not render the individual as exempt from Part I tax, so that T1135/ T1134 reporting is required | 291 |
| Tax Topics - Income Tax Act - Section 231.4 - Subsection 231.4(1) | Indians whose income happens to be exempted under the Indian Act nonetheless are subject to the general T1135 and T1134 reporting obligations | 116 |
28 November 2024 External T.I. 2024-1026331E5 F - Section 87 of the Indian Act
A status Indian performs his duties for an off-reserve employer (e.g., the federal government) more than 50% of the time from his reserve home...
3 December 2024 CTF Roundtable Q. 16, 2024-1038281C6 - Indian Act Tax Exemption for Employment Income and Employees of a Limited Partnership
A limited partnership (FNP) whose limited partner was a First Nation band (a 99.9% interest) and whose general partner was indirectly owned by the...
24 July 2024 External T.I. 2023-0998901E5 - Indian Act Employment Guidelines - modern treaties
Guideline 4 of CRA’s Employment Income Guidelines respecting the s. 87 Indian Act exemption, provides that employment income of a First Nations...
4 April 2024 External T.I. 2023-0996201E5 - Employment income to sole shareholder
A physician and status Indian who lives off the reserve and is the sole shareholder of a corporation that is managed from an office on the reserve...
19 December 2022 Internal T.I. 2022-0932231I7 - Employ incom tax exemption under the Indian Act
CRA indicated that Guideline 3 would not apply to exempt earnings from employment of reserve Indians at an offsite airport that serviced reserves.
Excise and GST/HST News - No. 110, 8 December 2021
Co-ownership of a vehicle by an Indian and a non-Indian
Regarding where there is relief from GST/HST when a vehicle is purchased by an Indian and...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (l) | commercial businesses can make GST-exempt arranging-for supplies of insurance as a sideline “incidental” activity | 301 |
| Tax Topics - Excise Tax Act - Section 211.12 - Subsection 211.12(2) | CRA will only provide transitional administrative relief where there is voluntary disclosure | 213 |
4 February 2021 Internal T.I. 2020-0872991I7 F - Revenu d'emploi d'un Indien en travail à domicile
Applying CRA’s Guideline 3 (exempting income earned by a status Indian from employment if more than 50% of the duties of the employment are...
4 February 2021 External T.I. 2020-0875231E5 F - Revenu d’emploi d’un Indien en travail à domicile
Is the employment income of an employee, who previously worked at a location of the employer that was not on a reserve, but is now working from...
7 December 2020 Internal T.I. 2020-0867851I7 - Canada Emergency Student Benefit
Regarding the taxability of the Canada emergency student benefit (CESB) received by a First Nation individual, CRA indicated that it could not be...
23 April 2019 Internal T.I. 2018-0750821I7 F - Revenu d’emploi d’un Indien
The employer is located on a reserve and carries on a construction business. In addition, the employer provides employee lease-out services as to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 4 - Subsection 4(1) - Paragraph 4(1)(a) | employee leasing-out generally considered to be a separate business | 169 |
12 February 2019 Ministerial Correspondence 2018-0741061M4 F - Revenu d’un Indien
In finding that the pension income received by a status Indian was not exempted, CRA stated:
[N]either the residence of your employer nor the...
30 August 2016 External T.I. 2016-0656851E5 - Indian Tax Exemption and the Daniels Decision
Does Daniels, 2016 SCC 12 affect the tax status of Métis and non-Status Indians? CRA responded:
Daniels v. Canada, 2016 SCC 12, declared that...
17 May 2016 Interpretation 177202—Documentation requirements for vendors to make taxable supplies relieved of the GST/HST to Indians
In response to a general inquiry regarding why CRA requires an Indian to provide documentary evidence of their registration as an Indian under...
3 February 2016 Interpretation 159181 Supplies made by […][a Municipality] to the […] First Nation
After noting that band management activities (“BEE”) are those activities conducted by bands and band-empowered entities (as defined in B-039)...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 12 - Paragraph 12(a) | overlap with Indian Act exemption | 263 |
18 February 2015 External T.I. 2012-0466691E5 F - Revenu d’un Indien hors réserve
An Indian who does not live on a reserve is an employee of an employer (the "Employer") who is an Indian who does not live on a reserve and...
3 March 2015 External T.I. 2014-0540051E5 F - Indiens Intérêts d'une institution hors réserve
An Indian with a redacted connection to a reserve purchased a life annuity for a financial institution off reserve given that there was no...
4 February 2015 Internal T.I. 2014-0520721I7 - Indian Tax Exemption - Business Income
The taxpayers, who were status Indians residing on a reserve, sold their shares of a Corporation, whose head office and management were located on...
13 November 2014 External T.I. 2014-0523581E5 F - Prestations de RPA - Exonération
What portion of the benefits received from a registered pension plan ("RPP") by a status Indian would be tax-exempt if the contributions are...
3 September 2014 Internal T.I. 2014-0533361I7 F - Ligne directrice 4
An Indian organization that fosters the social, cultural, educational or economic development of its clientele devotes a portion of its resources...
27 August 2014 Internal T.I. 2014-0540461I7 - Indian Tax Exemption - RRSPs, RRIFs
Respecting that taxability of amounts withdrawn from an RRSP or RRIF, CRA stated:
Since the definition of earned income does not include income...
5 February 2014 Ministerial Correspondence 2013-0514531M4 - Indian Tax Exemption
An Indian registered under the Gender Equity in Indian Registration Act may only benefit from the exemption as of the effective date of that Act,...
31 January 2014 External T.I. 2013-0500501E5 F - Indien - Retenues à la source - RPA
If the person (the "Payer") paying benefits under a registered pension plan ("RPP") determines that a portion of the benefits that were paid to an...
12 December 2013 External T.I. 2013-0509161E5 - Indian - CPP and OAS
CPP payments received by an Indian (within the meaning of the Indian Act) that relate to employment income that was exempt from tax will be exempt...
27 November 2013 External T.I. 2012-0473421E5 - Indian Tax Exemption - Business Income
The Robertson and Ballantyne decisions will be applied all of the following conditions are met:
* The fishing activities of the fisher in waters...
Excise and GST/HST News No. 87 Winter 2013
Please note that Métis, Inuit, non-status Indians or Indian individuals from the United States are not included as Indians in the above...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Regulations - Health Care Services (GST/HST) Regulations - Section 2 | 58 |
4 November 2013 External T.I. 2012-0465231E5 F - Revenu d'emploi d'un Indien
A Band-controlled and managed corporation enters into a contract to perform work off-reserve under supervision of a corporation manager. While...
14 November 2013 Internal T.I. 2013-0485331I7 F - REÉR et revenu d'un Indien
When asked to comment on 2007-024068 (dealing with an Indian received benefits from a registered pension plan ("RPP")) and 2009-033576 (where an...
10 July 2012 External T.I. 2012-0437531E5 F - Télétravail et revenu d'emploi d'un Indien
A status-Indian employee lives on a reserve and is required under the contract of employment to maintain a home office at which the work is...
4 November 2010 Internal T.I. 2010-0358441I7 F - Indien, avance de salaire
An Indian living on a reserve and performing a portion of his duties of employment on a reserve takes an unpaid leave of absence that is funded by...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(3) - Paragraph 6(3)(a) | salary advance is taxable under s. 6(3) | 75 |
| Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(n) | salary repayment could generate non-capital loss | 147 |
| Tax Topics - Income Tax Act - Section 111 - Subsection 111(8) - Non-Capital Loss | s. 8(1)(n) deduction could generate NCL | 34 |
27 April 2010 Internal T.I. 2009-0335761I7 F - REÉR et revenu d'un Indien
Mr. A, a status Indian, who obtained rights in a registered pension plan through employment earnings that were exempted under s. 87 of the Indian...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 146 - Subsection 146(10) | ss. 146(9) and (10) applicable to RRSP purchase of Coop units at undervalue and loan by Coop to annuitant | 174 |
20 April 2010 External T.I. 2010-0355071E5 F - Ligne directrice 4
CRA indicated that an Indian organization approximately 80% whose clientele were Indians living on reserves would not satisfy the condition in...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 2 - Subsection 2(1) | central management and control of Indian organization is at the main office if control is legitimately exercised at meetings conducted there | 221 |
30 October 2008 External T.I. 2008-0286141E5 F - Prestations de retraite reçues par un Indien
Regarding the taxability of pension benefits received by a Status Indian, where such benefits relate to contributions attributable partly to...
20 September 2006 External T.I. 2006-0166541E5 F - Revenu d'emploi hors réserve gagné par un Indien
Regarding whether the employment income of a status Indian was exempt, CRA stated:
In general, where the employer of an on-reserve Indian is a...
21 June 2006 External T.I. 2006-0170311E5 F - Revenu d'une SEC - Indien inscrit
Regarding whether income and distributions from a limited partnership for limited partners who are status Indians is exempted, CRA stated:
Based...
2 August 2005 Internal T.I. 2005-0135701I7 F - Exonération - Indien inscrit
In rejecting a claim that in the context of reporting to work at an office off the reserve for 37.5 hours per week but also being required to be...
11 January 2005 External T.I. 2004-0091981E5 F - Revenu de placements:Indiens inscrits
Status Indians earn interest income on loans made to: unincorporated businesses located on a reserve and owned by status Indians residing on the...
19 January 2004 Ministerial Correspondence 2003-0053541M4 - Taxation of Indian EI training allowance
"Generally speaking, training benefits funded under the Employment Insurance Act will not be sufficiently connected to a reserve to be...
28 January 2004 Internal T.I. 2003-0047701I7 F - Télétravail et indien inscrit
Regarding a Status Indian, employed by the Department of Indian and Northern Affairs Canada, who resides and works on a reserve under a telework...
3 April 2003 External T.I. 2003-0006945 F - XXXXXXXXXX
A status Indian and his employer resided on a reserve and worked on a temporary basis away from the reserve and at such a distance that he could...
13 March 2003 External T.I. 2003-000009B F - UNE BANDE SANS RESERVE
Regarding remission where the lands in question were not a reserve, CCRA stated:
The issues you have raised are the responsibility of the...
4 September 2001 Internal T.I. 2001-0090007 F - INDIENS-LIGNE DIRECTRICE NO 4
Is the employment income of employees residing on a reserve and working for a reserve administration centre exempted under s. 87 in accordance...
8 September 2000 External T.I. 2000-0023475 F - INDIEN EMPLOYE MIN AFFAIRS INDIENNES
In finding that the employment was not exempt except to the extent that the duties of employment were performed on the reserve, the Agency stated...
7 June 2000 Internal T.I. 2000-0017987 F - TRAVAIL A DOMICILE SUR UNE RESERVE
The employees of an employer included status Indians who were granted permission to spend more than 50% of their working hours at home on a...
Income Tax Technical News, No. 9, 10 February 1997
"If the investment income from a financial instrument involves an entity located off-reserve, that investment income will not qualify as personal...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Subparagraph 212(1)(b)(vii) | events must be beyond borrower's control | 79 |
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | loss transfer must be to affiliated person - related not enough | 50 |
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) | 71 | |
| Tax Topics - Income Tax Act - Section 88 - Subsection 88(1) - Paragraph 88(1)(c.3) - Subparagraph 88(1)(c.3)(ii) | 159 | |
| Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(12) | 71 | |
| Tax Topics - Income Tax Act - Section 53 - Subsection 53(1) - Paragraph 53(1)(e) - Subparagraph 53(1)(e)(i) | avoidance of double taxation through absence of ACB adjustment | 137 |
Income Tax Technical News, No. 7, 21 February 1996 (cancelled)
The location of a savings account on a reserve would not, by itself, be sufficient to exempt the interest income earned thereon by an Indian. For...
20 June 1995 Internal T.I. 7-950250
Where amounts withdrawn from an RRSP relate to income that was exempt from tax, the withdrawn amounts also usually will be exempt.
11 December 1995 Internal T.I. 95056370 - Traitement fiscal - versement particulier - indien
Are benefits paid to a Status Indian by the Cree Hunters and Trappers Income Security Board to be included in computing the recipient’s income...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(u) | benefits paid to Cree hunters regarding their hunting and trapping activities were s. 56(1)(u) support payments that were not exempted under s. 87 | 207 |
Wheeler, "The Connection of Income to a Reserve" (Paper presented to the Insight Aboriginal Conference, March 31, 1995) (C.T.O. "Indians - Connection of Income to a Reserve").
June 1994 Guidelines (C.T.O. Fax Service Doc. No. 4M00898 "Indians - Employment Income Exemption - Guidelines")
Final guidelines for the application of s. 87 of the Indian Act.
21 February 1994 Memorandum 931905 (C.T.O. "Indians")
Where a status Indian who lives off a reserve and spends 50% of her working time for her employer (Employment and Immigration Canada) dealing...
2 February 1994 Internal T.I. 9318067 F - Indian - Jay Treaty
The Jay Treaty was an international treaty between Great Britain and the U.S.A., and is not a treaty envisaged by s. 35(1) of the Constitution...
2 February 1994 Internal T.I. 9307207 F - Indian - Employed Mostly Off Reserve
Pay in respect of vacation leave is exempt in the same proportion as the taxpayer's pay is exempt.
If 90% or more of the employment duties of a...
17 January 1994 Internal T.I. 9328927 F - Indian - Employment Income
In order to determine whether the business income of a self-employed fisherman is exempt, it is necessary to determine the location of the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 400 - Subsection 400(2) | 22 |
15 December 1993 Memorandum (C.T.O. "Guidelines Employment Income Indian")
Detailed guidelines, in response to the Williams case, respecting the circumstances in which an Indian's employment income will be exempt,...
29 March 1993 Memorandum (Tax Window, No. 30, p. 23, ¶2497)
Re whether a lump-sum payment out of a pension plan is subject to tax.
18 March 1993 T.I. (Tax Window, No. 30, p. 23, ¶2501)
Re allocation of sick leave and annual vacation leave benefits paid to a status Indian who works both on the reserve and off the reserve.
10 March 1993 Memorandum (Tax Window, No. 30, p.22, ¶2473)
Training allowances paid to status Indians are exempt if the Indian qualifies for the allowance through employment, the income from which it is...
4 March 1993 T.I. (Tax Window, No. 30, p. 14, ¶2475)
Unemployment insurance benefits received in respect of employment income exempt from taxation are also so exempt. Discussion of when employment...
24 February 1993 T.I. (Tax Window, No. 29, p. 15, ¶2439)
Income of a trust payable to an Indian generally will not be taxable if the trust property held for her benefit would be exempt from tax if held...
8 February 1993 Memorandum (Tax Window, No. 29, p. 13, ¶2424)
Where an employer has its head office on a reserve, salary and wages paid to employees who also live on the reserve will be tax exempt, and...
28 January 1993 Memorandum (Tax Window, No. 28, p. 19, ¶2400)
Pension income, severance pay or a retiring allowance received by an Indian will be exempt from tax only if the employment income giving rise to...
25 September 1992 Memorandum 922730 (September 1993 Access Letter, p. 416, ¶C76-074)
Interest on a bank account is earned at the location where the funds are on deposit. Accordingly, interest earned on funds deposited at a branch...
92 C.R. - Q.38
Income received by an Indian as the beneficiary of a trust is exempt if the trustees are resident on a reserve.
17 August 1992 T.I. 922097 (April 1993 Access Letter, p. 142, ¶C76-064)
Payments under an RRSP have as their source the head office of the financial institution which issued the RRSP and, therefore, will generally not...
18 June 1992 T.I. 921747 (January - February 1993 Access Letter, p. 21, ¶C76-062)
A payment out of an RRSP would not be considered personal property situate on a reserve unless the head office of the financial institution was...
September 1991 Memorandum (Tax Window, No. 9, p. 23, ¶1457)
The income of a trust received by a beneficiary who is a status Indian is exempt from tax if the trust is resident on a reserve. A trust generally...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 2 - Subsection 2(1) | 34 |
22 August 1991 Memorandum (Tax Window, No. 8, p. 17, ¶1405)
Pension payments received by an Indian are exempt if paid by an employer, trust or corporation located on the reserve. However, in the case of a...
7 August 1991 Memorandum (Tax Window, No. 7, p. 20, ¶1387)
A corporation will be presumed to be located on a reserve if it maintains an office on the reserve that is its principal place of business and the...
20 June 1991 T.I. (Tax Window, No. 4, p. 15, ¶1310)
An Indian's income from self-employment will be exempt from tax if his permanent establishment is located on a reserve and the business is...
30 May 1991 T.I. (Tax Window, No. 3, p. 30, ¶1270)
An Indian's income from self-employment is exempt if the "permanent establishment" of the proprietorship is located on a reserve.
20 March 1991 T.I. (Tax Window, No. 1, p. 23, ¶1160)
Interest on a bank account maintained at a bank branch located on a reserve would be exempt, but interest on GIC's acquired at the same branch...
B-039 "Application of GST to Indians"
Income Tax Technical News, No. 2, December 30, 1994
Summary of June 1994 Guidelines for determining tax exemption for Indians.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 252 - Subsection 252(4) | 15 | |
| Tax Topics - Income Tax Regulations - Regulation 400 - Subsection 400(2) - Paragraph 400(2)(b) | 43 |
Articles
H. Michael Dolson, "Daniels: Tax Changes for Non-Status Aboriginals?", Canadian Tax Highlights, Vol. 24, No. 5, May 2016, p. 4
Finding in Daniels (p. 4)
The SCC recently found in Daniels (2016 SCC 12) that non-status Indians and Metis peoples are "Indians"—a term with a...
J. Peter Ranson, "The Evolution of Aboriginal Tax Exemptions: The Past, the Present and the Future", 2005 Conference Report, c. 24.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(d) | 0 |
Strother, Brown, "Taxation of Aboriginal People in Canada", 1990 Conference Report, c. 47
Section 90
Cases
R. v. Kakfwi, 99 DTC 5639, [1999] 4 CTC 264 (FCA)
In finding that s. 90 did not apply to salary paid to an Indian band chief pursuant to a federal funding program known as Band Support Funding,...
The Queen v. Williams, 90 DTC 6399, [1990] 2 CTC 124 (FCA), rev'd 92 DTC 6320 (SCC)
The taxpayer, who was a member of the Penticton Indian Band residing on the Penticton Indian Reserve, received enhanced unemployment insurance...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(13.1) - Paragraph 212(13.1)(a) | 41 |
See Also
Murray v. The Queen, 2014 DTC 1085 [at at 3111], 2013 TCC 253
The taxpayer, a status Indian, operated an office furniture business and office supply business through two corporations with headquarters on a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Indian Act - Section 87 | management fees earned through off-reserve activities | 125 |
Matthew v. The Queen, 97 DTC 1454 (TCC)
Rip TCJ. rejected a submission that the employment income of the taxpayer (who was a status Indian employed by the Department of Indian Affairs...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Punctuation | 49 |
Administrative Policy
28 May 1993 Memorandum (Tax Window, No. 32, p. 15, ¶2612)
Funding received by a status Indian from an Indian band for post-secondary education will be exempt.
22 April 1993 Memorandum (Tax Window, No. 32, p. 20, ¶2621)
The government will introduce a remission order to provide a reasonable period of transition for Indians adversely affected by the Williams...