Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
Principal Issues:
Impact of Indian Act Exemption for Employment Income Guidelines on fishermen
Position TAKEN:
As per the guidelines.
Reasons FOR POSITION TAKEN:
YS #95-00057M
DM'S OFFICE
ADM'S OFFICE
RETURN TO RULINGS, 15TH FLOOR, ALBION TOWERS
AUTHOR
SUBJECT OR CORPORATE FILE
March 2, 1995
XXXXXXXXXX
Dear XXXXXXXXXX:
The Honourable David Anderson, Minister of National Revenue, has asked me to reply to your letter of December 19, 1994, in which you expressed concern about the impact of the Department's Indian Act Exemption for Employment Income Guidelines on fishermen who fish off the coast of British Columbia. I apologize for the delay in replying.
You will probably have received Mr. Anderson's letter to you of December 20, 1994, concerning the Guidelines in general, so I will confine my comments to the effect of the Guidelines on fishermen.
An Indian's employment income will be exempt from income tax under Guideline 2 when the Indian lives on a reserve and the employer is resident on a reserve. This Guideline accommodates Indians who are employed as fishermen and do their fishing off reserve. If some or all of the fishing activities are conducted within a reserve, either Guideline 1 or 3 provides partial or complete exemption of the employee's employment income from fishing.
If you would like us to consider specific employment situations, I would suggest that you submit the applicable facts to your local Tax Services office which will provide you assistance. The Director of Vancouver Tax Services is Mr. Denis Luciuk and he may be contacted at the following address and telephone number:
1166 West Pender Street
Vancouver, British Columbia
V6E 3H8
(604) 691-4554
I trust that these comments will be of assistance.
Yours sincerely, Pierre Gravelle, Q.C.
J.D. Brooks
957-2103
March 2, 1995