The CRA recognizes that many First Nations people in Canada prefer not to describe themselves as Indians. However, the CRA uses the term Indian because it has a legal meaning in the Indian Act.

The employment income you paid to an Indian may be taxable, tax-exempt, or partly tax-exempt.

To determine if the employment income is tax exempt, use Form TD1-IN, Determination of Exemption of an Indian’s Employment Income, to determine the type of exemption that applies to an Indian’s employment income. 

If the person is an employee and all of their employment income is taxable, go to Step 6a – Fill out the remaining information on T4 slips for employees in most situations.

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