I-3 - Taxation Act

Section 725.0.2 Disposition versions

2007-01-01

725.0.2. For the purposes of paragraph e of section 725, the income of an Indian from an office or employment that the Indian performs for an employer who both resides on a reserve and is described in the second paragraph is deemed to be an income situated on a reserve if the duties of that Indian related to that office or employment form part of the non-commercial activities of the employer that are intended solely for the greater welfare of the Indians living on the reserve.

The employer to which the first paragraph refers is

(a)  a band that owns a reserve;

(b)  a council of the band representing one or more bands referred to in subparagraph a; or

(c)  an Indian organization that falls within the jurisdiction of one or more bands described in subparagraph a or of one or more councils of the band described in subparagraph b and that is exclusively devoted to the social, cultural, educational or economic development of Indians the majority of whom live on a reserve.

If the income of an Indian from an office or employment is deemed, under the first paragraph, to be income situated on a reserve, any other amount received by that Indian and related to that office or employment is also, for the purposes of paragraph e of section 725, deemed to be situated on a reserve.

1997, c. 85, s. 108; 1999, c. 83, s. 74; 2006, c. 36, s. 55.

2006-03-01

725.0.2. For the purposes of paragraph e of section 725, the income of an Indian or a person of Indian ancestry from an office or employment that that Indian or person of Indian ancestry performs for an employer who both resides on a reserve and is described in the second paragraph is deemed to be an income situated on a reserve if the duties of that Indian or person of Indian ancestry related to that office or employment form part of the non-commercial activities of the employer that are intended solely for the greater welfare of the Indians living on the reserve.

The employer to which the first paragraph refers is

(a)  a band that owns a reserve;

(b)  a council of the band representing one or more bands referred to in subparagraph a; or

(c)  an Indian organization that falls within the jurisdiction of one or more bands described in subparagraph a or of one or more councils of the band described in subparagraph b and that is exclusively devoted to the social, cultural, educational or economical development of Indians the majority of whom live on a reserve.

Where the income of an Indian or a person of Indian ancestry from an office or employment is deemed, under the first paragraph, to be income situated on a reserve, any other amount received by that Indian or person of Indian ancestry and related to that office or employment is also, for the purposes of paragraph e of section 725, deemed to be situated on a reserve.

1997, c. 85, s. 108; 1999, c. 83, s. 74.