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Loss carry back rules riding to the rescue of the self-employed

Loss carry back rules riding to the rescue of the self-employed
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TSEM5220 - Trusts, Settlements and Estates Manual - HMRC internal manual

Working from home on-reserve due to COVID-19? You may qualify for an income tax exemption

Posted: Apr 19, 2021 4:00 AM ET | Last Updated: April 19 Due to the COVID-19 pandemic, many people have been working from home. First Nations people working from home on reserve may qualify for income tax exemption. (Chris Young/The Canadian Press) First Nations people who live on a reserve and have been working from home for an off-reserve employer may qualify for tax-free income.  Pelletier-Demerah is a member of Fort Williams First Nation and works as an administrative assistant at Lakehead University in Thunder Bay, Ont.  Shortly after returning home from a family trip to Cuba last spring, Pelletier-Demerah found herself working from home as the country began shutting down because of the COVID-19 pandemic. 

DT4859 - Double Taxation Relief Manual - HMRC internal manual

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