We want you to be aware of tax benefits that apply to you as an Indian under the Canadian Indian Act. We also want to provide you with general information regarding the application of the exemption under section 87 of the Indian Act and its effect on income tax, the goods and services tax/harmonized sales tax (GST/HST) and excise taxes. There may be exceptions to the information we have provided here, and we have not dealt with all situations.
We recognize that many First Nations people in Canada prefer not to describe themselves as Indians. However, we use the term Indian because it has a legal meaning in the Indian Act.
If you are entitled to be registered as an Indian under Bill C-3 (also known as the Gender Equity in Indian Registration Act), you may qualify for the Indian Act tax exemption for property situated on a reserve starting on January 31, 2011. This is the date that Bill C-3 came into effect.
Only income you earn, or purchases you make on or after January 31, 2011, may be exempt from tax.
If you are entitled to be registered as an Indian because of the creation of the Qalipu Mi'kmaq First Nation Band, then you may qualify for the Indian Act tax exemption for property situated on a reserve starting on September 22, 2011.
Only income you earn, or purchases you make on or after September 22, 2011 , may be exempt from tax.
Proof of registration with Aboriginal Affairs and Northern Development Canada (AANDC) is necessary to claim the tax exemption. For general information about Bill C-3, including how to register as an Indian with AANDC, please visit the AANDC Web site.
Quick reference to Information for Indians
Find out if your personal property (including income) is subject to the same tax rules as other Canadian residents.
- Investment Income [Revised 2011-12-22]
Find out if the tax exemption applies to your investment income.
- Benefit programs
You may be eligible for benefits under the Canada child benefit (CCB) and the GST/HST credit. Find out how to apply.
Find out if the tax exemption applies to the GST and the GST/HST.
- Employment income
Find out if the tax exemption applies to some or all of your employment income.
- Tax exemption
Determine whether your personal property (including income) is situated on a reserve and eligible for a tax exemption.
- Employment-related income
Find out if the tax exemption applies to your employment related income (includes, EI, CPP and QPP).
- Business income
Find out if the tax exemptions are applicable to your business income. A list of potential income sources with explanations is available by clicking on the link above.
- Excise duties and taxes
Find out if the tax exemption applies to excise duties and taxes.
- Corporations and trusts
Find out if the tax exemption applies to corporations and trusts.
- Employer source deductions (payroll)
Find out how the tax exemption applies to deductions at source (tax, CPP and EI) and how to report exempt income.
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