12 February 2019 Ministerial Correspondence 2018-0741061M4 F - Revenu d’un Indien -- summary under Section 87

In finding that the pension income received by a status Indian was not exempted, CRA stated:

[N]either the residence of your employer nor the place where you performed your employment duties are on a reserve. There is no indication that you earned your pension income on a reserve, according to the Guidelines.