27 August 1991 Income Tax Severed Letter

By services, 22 July, 2022
Language
English
Document number
Severed letter type
Miscellaneous
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
656388
Extra import data
{
"field_external_guid": [
"menu:://Federal Income Tax [CCH Tax ]/Tax Window Files/Tax Window Files/Tax Window Files/1990s/1991 [SE91_212.213 - JN91_146.148]/AU91_068 — Tax Exempt Status of Inuit"
],
"field_proprietary_citation": [],
"field_release_date_new": "1991-08-27 08:00:00",
"field_tags": []
}
Main text
Winnipeg District Office                Business and General
A. White                                  Division
Chief                                   P. Guglish
Enquiries & Office Examination          (613) 9572102
                                        912341

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 Director Business and General Division Rulings Directorate Legislative and Intergovernmental Affairs Branch

                                                           000068