Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
MINISTER/DM'S OFFICE 94-12814M
ADM'S OFFICE
RETURN TO RULINGS, 15th Floor, Albion Tower
AUTHOR
SUBJECT OR CORPORATE FILE
February 6, 1995
XXXXXXXXXX
Dear XXXXXXXXXX:
The Honourable David Anderson, Minister of National Revenue, has asked me to respond to your letter which was forwarded to him on December 5, 1994, by the Honourable Paul Martin, Minister of Finance, concerning the taxation of fur trappers from your communities. I apologize for the delay of my response.
Whether an Indian is exempt from taxation does not depend on the occupation of that person. What must be ascertained is whether the income of that person can be considered to be the personal property of that person that is situated on a reserve. In order to make such a determination, we have to examine the circumstances applicable to each case. I would therefore suggest that you submit the facts applicable to the trappers to your district office who will provide you assistance. Mr. D.B. Cormack is the Assistant Director, Client Assistance, Vancouver District Office, which is located at the following address:
Vancouver District Office
1166 West Pender Street
Vancouver, British Columbia
V6E 3H8
Telephone (604) 691-4500
Thank you for making me aware of your concerns.
Yours sincerely,
Pierre Gravelle, Q.C.
C. Chouinard
957-2098
January 26, 1994
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© Her Majesty the Queen in Right of Canada, 1995
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 1995
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