Heather Deer, a part-time student at Concordia of Inuit heritage, earned $12,000 in 2020 as a tour guide in Old Monteal. Which statement is correct?

Points: 1

1. Heather is not a qualifying individual under the Indian Act and will be taxed by the Canada Revenue Agency on the $12,000

2. Heather is a qualifying individual under the Indian Act, but will be taxed by the Canada Revenue Agency on the $12,000 as it was earned off-reserve

3. Heather is a qualifying individual under the Indian Act and, as such, will not be taxed by the Canada Revenue Agency on the $12,000