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Aboriginal peoples

Status Indians

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.

Note
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.

Quick reference to Information for Status Indians

Overview Find out if your personal property (including income) is subject to the same tax rules as other Canadian residents.	Investment Income Find out if the tax exemption applies to your investment income.
Benefit programs You may be eligible for benefits under the Canada Child Tax Benefits (CCTB), Universal Child Care Benefit (UCCB) and the GST/HST Credit. Find out how to apply.	GST/HST 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.
Federal excise tax and duty Find out if the tax exemption applies to federal excise taxes and duties.	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.

Forms and publications

Access to forms and publications that Aboriginal peoples may need

Tax information for individuals: All topics A to Z

Information for...

Links to government partners

Aboriginal Canada Portal: Home page
Your single source of information for Canada's Aboriginal Peoples.
Aboriginal Connectivity in Canada
Internet connectivity in the Aboriginal communities of Canada.