DM'S OFFICE (2) Y.S. 93-7188TADM'S OFFICE (3) RETURN TO RULINGS,ROOM 303, MET. BLDG.
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Dear XXXXXXXXXX
The Honourable David Anderson, Minister of National Revenue, has asked me to respond to your letters of November 15 and 30, 1993, expressing concerns over possible changes to legislation relating to the taxation of status Indians and your desire for a meeting to discuss these changes. I apologize for the delay in responding.
I can assure you that the Department does not intend to alter any aboriginal or treaty rights, nor does it intend to amend the legislation or the policy which is at the base of the tax exemption in Section 87 of the Indian Act. The Department's objective is to properly apply the Income Tax Act and Section 87 of the Indian Act following the decision in the Williams case.
You will find enclosed herewith a copy of the guidelines that have been developed following the receipt of representations and meetings across the country. They are a generous and liberal interpretation of the Williams decision. You will notice that in the covering letter we are inviting comments on the guidelines until March 31, 1994.
I trust that this information is satisfactory. Should you require further information, please do not hesitate to contact me.
Yours sincerely,
Denis LefebvreAssistant Deputy MinisterLegislative and Intergovernmental Affairs Branch
December 23, 1993
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