Subject 19(1)
This is in reply to your memorandum of August 23, 1991 requesting our views whether an Inuit can qualify for exempt status under the Indian Act.
You indicate that 24(1) l9(1) performed some of his duties on different reserves within the province and is requesting that 30% of his income be exempt from tax pursuant to subsection 81(1) of the Income Tax Act.
Subsection 4(1) of the Indian Act states:
"A reference in this Act to an Indian does not include any person of the race of aborigines commonly referred to as Inuit".
Consequently, 19(1) who is an Inuit, would not qualify for the tax exemption available to Indians under subsection 81(1) of the Income Tax Act and section 87 of the Indian Act. The Indian Remissior Order would also not apply to 19(1)
We trust this will be of assistance to you.
for DirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch