4 February 2021 Internal T.I. 2020-0872991I7 F - Revenu d'emploi d'un Indien en travail à domicile -- summary under Section 87

Applying CRA’s Guideline 3 (exempting income earned by a status Indian from employment if more than 50% of the duties of the employment are performed on a reserve and the employer or employee lives on a reserve), CRA found that the employment income of an employee, who previously worked at an off-reserve location of the employer, but was now working from home on a reserve due to the COVID-19 pandemic, had now become tax exempt.