15 May 1990 Administrative Letter 900576 F - Indian Band Councils Regarded as Canadian Municipalities

By services, 18 January, 2022
Official title
Indian Band Councils Regarded as Canadian Municipalities
Language
French
CRA tags
118(1)(d)
Document number
Citation name
900576
Severed letter type
Administrative Letter
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
632797
Extra import data
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Main text
24(1) File No. 900576
  Bill Guglich
  (613) 957-2102

19(1)

May 15, 1990

Dear Sirs:

This is in reply to your letter of December 13, 1989 concerning the 24(1) position as set out in paragraph 11 of Interpretation Bulletin IT-62 is that band councils that have reached the advanced stage of development required by Section 83 of the Indian Act will be regarded as Canadian municipalities for purposes of paragraph 118(1)(d) of the Income Tax Act.

You indicated that your 24(1).

The Department's position is that, although section 83 of the Indian Act was amended in 1988 deleting the reference to the advanced stage of development, 24(1).

We trust this will be of assistance to you.

Yours truly,

E.M. Wheelerfor DirectorBusiness and General DivisionSpecialty Rulings DirectorateLegislative and Intergovernmental Affairs Branch