| 19(1) | 3-903130 |
| G. Thornley | |
| (613) 957-2101 |
November 26, 1990
19(1)
Re: Taxation of Status Indians
This is in reply to your letter of October 19, 1990 requesting an advance ruling on the liability to tax of a number of individuals who 24(1)
Advance income tax rulings are given in accordance with the guidelines set out in Information Circular 70-6R2, a copy of which is enclosed for your information. Rulings will be given only on proposed transactions which are seriously contemplated and are not of a hypothetical nature. A ruling is also given, and only applies, to the taxpayer or taxpayers requesting the ruling. Pursuant to paragraph 15 of IC 70-6R2, ruling requests are to be made in duplicate and require full disclosure of all the facts and taxpayers involved. They must also be accompanied by copies of all relevant documents. The current fee for advance income tax rulings is $80.00 for each hour or part thereof spent on the ruling request and a deposit equal to five hours of work ($400.00) is required.
Your deposit of $80.00 is being returned to you under separate cover. Should you decide to proceed with your ruling request please make a new application in accordance with our comments and the guidelines in the aforementioned Circular.
In closing we point out that whether or not a person is an employee in a given situation is a question of fact dependent on such factors as the terms of the engagement, the method of remuneration, and the amount of control exercised over the worker, although none of the factors are by themselves conclusive. It may very well be that 24(1) your proposal would continue to be viewed as employees of the "respective companies they work for" referred to in paragraph 1 of your background.
We trust our comments will prove helpful.
Yours truly,
for DirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch