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.

Important notice

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

  • Overview
    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 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.
  • 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.

Forms and publications

Access to forms and publications that Aboriginal peoples may need

Tax information for individuals: All topics A to Z

To get a list of all tax topics organized in alphabetical order, select a letter.

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Links to government partners

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