4 November 2010 Internal T.I. 2010-0358441I7 F - Indien, avance de salaire -- summary under Paragraph 6(3)(a)

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 a salary advance, that is required to be repaid over a number of years. In finding that the advance was taxable, CRA stated:

[T]he Indian will have to include the salary advances in income for the year under subsections 6(3) and 5(1).

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Income Tax Act - s. 6(3)(a)
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d7 import status
Drupal 7 entity type
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Drupal 7 entity ID
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