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 partnership, it is our view that the connecting factor regarding the residency of the employer could be satisfied where all partners in the partnership reside on a reserve.
Also, where the employer of an Indian living on a reserve is a corporation, it is our view that the connecting factor in Guideline 2 would be satisfied if it were determined that the employer (the corporation) was resident on a reserve. … Generally, a corporation is resident at the place where it is actually managed and controlled. The central management and control of a corporation is usually considered to be exercised by the members of the board of directors. However, there may be other persons who actually manage the corporation. Generally, the central management and control of a corporation is exercised at the registered office of the corporation, but it is accepted that it may be exercised at another location such as where the directors meet and hold their meetings.