Words and Phrases - "Indian"

a
87
b
44
c
77
d
51
e
38
f
31
g
18
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
80
q
3
r
76
s
90
t
46
u
16
v
9
w
23
y
2

30 August 2016 External T.I. 2016-0656851E5 - Indian Tax Exemption and the Daniels Decision

Summary Under
Tax Topics - Other Legislation/Constitution - Federal - Indian Act - Section 87
Daniels did not extend the Indian Act exemption to Métis and non-status Indians

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 Métis and non-Status Indians are “Indians” for the purpose of federal Parliament’s law-making jurisdiction under subsection 91(24) of the Constitution Act, 1867. However, the tax exemption available under the Indian Act only applies to an individual who is an Indian as defined in the Indian Act. Therefore…[it] does not change the group of individuals who are currently eligible for the tax exemption.

Words and Phrases
Indian