,canada ,cu/oms                       #a
& ,rev5ue ,ag5cy

          ,9t]pret,n ,bullet9
    
,subject3 ,9come ,tax ,act
  ,am.ts ,exclud$ f ,9come--,/atutory
  ,exemp;ns & ,c]ta9 ,s]vice or ,,rcmp
  ,p5.ns1 ,all[.es & ,-p5s,n
,numb]3 ,,it-#cig;,r
,date3 ,july #ae1 #aiie
,ref];e3 ,special ,rel1se

               ,applic,n
    
  ,! purpose ( ? ,special ,rel1se is
6update ,9t]pret,n ,bullet9
,,it-#cig;,r1 dat$ ,febru>y #bc1 #aiij1
6reflect am5d;ts 6! ,9come ,tax ,act
0,s4,c4 #aiid1 c4#g1 ,s*$ule ,,ii
7#aiia1 c4 #di--=m]ly ,bill ;,c-#ah7 &
0,s4,c4 #aiid1 c4 #g1 ,s*$ule ,,vii
7#aiib1 c4 #dh--=m]ly ,bill ;,c-#hj71 6!
,m]*ant ,navy ,vet]an & ,civilian ,w>-
relat$ ,b5efits ,act 0,s4,c4 #aiid1   #a
              ,,it-#cig;,r           a#a
c4 #g1 ,s*$ule ,,ii 7#aiib1 c4-#bd--
=m]ly ,bill ;,c-#hd7 & 6! ,=eign ,mis.ns
& ,9t]n,nal ,organiz,ns ,act 0,s4,c4
#aiid1 c4 #ba 7=m]ly ,bill ;,c-#bg74
  ,? ,special ,rel1se al c.els ,,it-#fb1
,9dians1 dat$ ,augu/ #ah1 #aigb1 =!
r1sons /at$ 9 #a 2l4

           ,bullet9 ,revi.ns
            7p>agraphs #a-i7
    
#a4 ,p>agraph #b (! bullet9 is c.ell$
  s9ce x does n take 96a3.t rec5t
  jurisprud;e or am5d;ts 6! ,9dian ,act4
  ,new p>agraph #b 4cusses ! guidel9es
  issu$ 9 ,june #aiid 3c]n+ exemp;n f
  tax = ,9dians e>n+ employ;t & relat$
  9come4 ,! det]m9,n (! tax,n /atus (
  o!r =ms ( 9come 7s* z busi;s or
  9ve/;t7 requires a review (! factors
  3nect+ ! 9come 6a res]ve on a case
  0case basis4 ,! ,supreme ,c\rt (
  ,canada did n a3ept ! pr9ciple (!
  loc,n (! debtor z a sole crit]ia    #b
              ,,it-#cig;,r           b#a
  = det]m9+ exemp;n f tax4 ,"! >e a
  numb] ( cases pres5tly 2f ! c\rts : %d
  provide assi/.e 9 det]m9+ ! wei<t 6be
  appli$ 6v>i\s factors4 ,z ^! cases >e
  resolv$1 ! ,de"p;t w -municate any
  pr9ciples e/abli%$4 ,9 ! m1n"t1 x is
  su7e/$ t 9dividuals :o require ! full
  text (! guidel9es or :o require a
  det]m9,n ) reg>d 6a specific situ,n
  3tact _! ne>e/ ,tax ,s]vices ,(fice4
  ,p>agraph #b is replac$ 0! foll[+3
  #b4 ,sec;n #hg (! ,9dian ,act exempts
    f tax,n ! p]sonal prop]ty ( an
    ,9dian situat$ on a res]ve4 ,! c\rts
    h decid$ t1 = purposes ( sec;n #hg
    (! ,9dian ,act1 an ,9dian's employ;t
    9come is p]sonal prop]ty4 ,"!=e1 if
    an ,9dian e>ns employ;t 9come1 :at
    m/ 2 det]m9$ is :e!r t 9come is
    situat$ on a res]ve4 ,:5 mak+ ?
    det]m9,n1 ! approa* tak5 0! ,supreme
    ,c\rt ( ,canada1 9 ! case ( ,gl5n
    ,williams v4 ,! ,que51 #ib ,,dtc
    #fcbj1 ,7#aiib7' #a ,c4,t4,c4     #c
              ,,it-#cig;,r           c#a
    #bbe1 m/ 2 foll[$4 ,? approa*
    requires ! exam9,n ( all factors
    3nect+ 9come 6a res]ve4 ,guidel9es
    3c]n+ ! exemp;n f 9come tax =
    ,9dians e>n+ employ;t & relat$ 9come
    7 issu$ 0! ,de"p;t 9 ,june #aiid4
    ,^! guidel9es replac$ ! ,9t]pret,n
    ,bullet9 -;t>y & h ! same wei<t z a
    bullet94 ,"u ^! guidel9es1 an
    ,9dian's employ;t 9come w usu,y 2
    exempt f 9come tax 9 any (! foll[+
    situ,ns3
    7a7 :5 at l1/ #ij@3p (! duties ( an
      employ;t >e p]=m$ on a res]ve1
    7b7 :5 ! employ] is resid5t on a
      res]ve &! ,9dian lives on a
      res]ve1
    7c7 :5 m ?an #ej@3p (! duties ( an
      employ;t >e p]=m$ on a res]ve &!
      employ] is resid5t on a res]ve1 or
      ! ,9dian lives on a res]ve1
    7d7 :5 ! employ] is resid5t on a
      res]ve &! employ] is3
                                      #d
              ,,it-#cig;,r           d#a
      7;i7 an ,9dian b& : has a res]ve1
      7;ii7 a tribal c\ncil repres5t+ "o
        or m ,9dian b&s : h res]ves1 or
      7;iii7 an ,9dian organiz,n 3troll$
        0"o or m s* b&s or tribal
        c\ncils1 if ! organiz,n is
        d$icat$ exclusively 6! social1
        cultural1 $uc,nal1 or economic
        develop;t ( ,9dians :o =! mo/ "p
        live on res]ves1 &! duties (!
        employ;t >e 9 3nec;n )!
        employ]'s non-comm]cial
        activities c>ri$ on exclusively
        =! b5efit ( ,9dians :o =! mo/ "p
        live on res]ves4
    ,fur!rmore1 :5 less ?an #ij@3p (!
    duties ( an employ;t >e p]=m$ on a
    res]ve &! employ;t 9come is n
    exempt$ 0ano!r guidel9e or 4posi;n
    (! ,act1 ! exemp;n is 6be prorat$4
    ,! exemp;n w apply 6! por;n (! 9come
    relat$ 6! duties p]=m$ on ! res]ve4
  
                                      #e
              ,,it-#cig;,r           e#a
    ,! receipt ( unemploy;t 9sur.e
    b5efits1 retir+ all[.es1 ,canada
    p5.n plan 7or ,quebec p5.n plan7
    pay;ts1 regi/]$ p5.n plan b5efits or
    wage loss replace;t plan b5efits w
    usu,y 2 exempt f 9come tax :5 rcvd z
    a result ( employ;t 9come t 0 exempt
    f tax4 ,if a por;n (! employ;t 9come
    0 exempt1 !n a simil> por;n ( ^!
    am.ts w 2 exempt4
--------------------------------------#b
#b4 ,! title 6p>agraph #c (! bullet9 is
  c.ell$ & replac$ 0,=eign ,mis.ns &
  ,9t]n,nal ,organiz,ns ,act z a 3sequ;e
  (! *ange (! "n (! =m] ,privileges &
  ,immunities 7,9t]n,nal ,organiz,ns7
  ,act 0,bill ;,c-#bg4
#c4 ,p>agraph #h (! bullet9 is c.ell$
  due 6! rep1l ( subsec;ns #ef7#e71 7#f7
  & 7#g7 0,bill ;,c-#hj =! #aiic &
  subsequ5t tax,n ye>s4 ,? foll[s !
  modific,n 6! dep5dants tax cr$it : no
  l;g] applies 6dep5dants :o >e "u ! age
  ( #ah ye>s at any "t 9 ! ye>4       #f
              ,,it-#cig;,r           a#b
#d4 ,t "p ( p>agraph #aj7b7 (! bullet9
  prec$+ 7;i7 is c.ell$ & replac$ 0!
  foll[+ z a 3sequ;e (! *ange (! "n (!
  =m] ,civilian ,w> ,p5.ns & ,all[.es
  ,act 6! ,m]*ant ,navy ,vet]an &
  ,civilian ,w>-relat$ ,b5efits ,act
  0,bill ;,c-#hd3
  7b7 ,-p5s,n paya# "u ! ..,m]*ant ,navy
    ,vet]an & ,civilian ,w>-relat$
    ,b5efits .,act1 =! same r1sons
    ref]r$ 6in 7a7 abv1 = s]vice r5d]$
    0any p]son 9 ,_w ,w> ,,ii :o 0
#e4 ,p>agraph #aj7b7 (! bullet9 is am5d$
  6add ! foll[+ z a 3sequ;e (a new
  category ( vet]an a4$ "u ! ,m]*ant
  ,navy ,vet]an & ,civilian ,w>-relat$
  ,b5efits ,act 0,bill ;,c-#hd3
    7;xi7 a m]*ant navy vet]an4
#f4 ,p>agraph #aj (! bullet9 is fur!r
  am5d$ 6add 7e7 foll[+ an am5d;t
  6p>agraph #ha7#a77d7 0,bill ;,c-#ah4
  ,item 7e7 w r1d z foll[s3
  7e7 ,annuities paya#1 & rcvd af #aihe1
    "u ! ,gallantry ,aw>ds ,ord] =    #g
              ,,it-#cig;,r           b#b
    3spicu\s & 4t+ui%$ s]vice dur+ a w>
    6gallant memb]s (! ,canadian ,=ces4
#g4 ,p>agraph #aa 9 ! ,fr5* v].n (!
  bullet9 is revis$ 6correct ! ref];e to
  la 8,loi sur la pension du service
  public0 ) la 8,loi sur la pension de
  la fonction publique04
#h4 ,p>agraph #ab (! bullet9 is c.ell$ &
  replac$ 0! foll[+ due 6! fact t !
  exemp;n "u p>agraph #ha7#a77e7 has be5
  ext5d$ 6p5.n pay;ts rcvd on a3.t (
  4abilities or d1? \ (a 8w>0 r ?an \ (
  8w> s]vice0 0,bill ;,c-#ah3
  #ab4 ,"u p>agraph #ha7#a77e71 a p5.n
    pay;t on a3.t ( 4abil;y or d1? >is+
    \ ( w> s]vice rcvd f a =eign c.try t
    0 an ally ( ,canada at ! "t (! w>
    s]vice is n requir$ 6be 9clud$ 9
    9come4 ,al1 =! #aihh & subsequ5t
    tax,n ye>s1 ? exemp;n w apply 6a
    p5.n pay;t on a3.t ( 4abil;y or d1?
    >is+ \ (a w> rcvd f a =eign c.try t
    0 an ally ( ,canada at ! "t (! w>4
    ,? w all[ p5.ns pd 6civilian w>   #h
              ,,it-#cig;,r           c#b
    casualties 6b5efit f ! exemp;n4 ,9
    bo? cases1 9 ord] =! exemp;n 6apply1
    ! =eign c.try t pays ! p5.n m/ grant
    sub/anti,y simil> relief =! ye>
    6p]sons rcvg pay;ts ref]r$ 6in
    p>agraph #ha7#a77d7 & 4cuss$ 9 #aj
    abv 7see al #ac 2l74
#i4 ,! f/ s5t;e 9 p>agraph #ac (!
  bullet9 is c.ell$ & replac$ 0! foll[+
  z a 3sequ;e ( an am5dm5d 6p>agraph
  #ha7#a77e7 0,bill ;,c-#ah & 6add back
  ! ^w 8co-bellig]5ts03
  ,p>agraph #ha7#a77e7 only applies
    6p5.n pay;ts made 0c.tries t 7
    allies or co-bellig]5ts ( ,canada at
    ! "t ( w> or w> s]vice ref]r$ 6in
    #ab abv4
  





                                      #i
              ,,it-#cig;,r           d#b
  ,if y h any -;ts 3c]5+ ! matt]s 4cuss$
9 ? special rel1se1 pl1se s5d !m to3

  ,director1 ,te*nical ,public,ns
    ,divi.n
  ,policy & ,legisl,n ,bran*
  ,rev5ue ,canada
  #ge ,h]on ,road
  ,ottawa ,,on ,k#a;,a #j;,l#e
  













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