Tax Information for Status Indians

The Canada Revenue Agency has prepared information on tax benefits that apply to a Status Indian* under the Canadian Indian Act. They also provide 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.

Summary

What information is available?

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) 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 also available.
 
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.

*Note: We recognize that many First Nations people in Canada prefer not to describe themselves as Indians. However, the term Indian is used because it has a legal meaning in the Indian Act.

New Brunswick Contact(s):
See National Contact.

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National Contact(s):
Canada Revenue Agency
Toll-free (information): 1-800-959-5525 (Business Enquiries and Registrations)
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
Web site: http://www.cra.gc.ca/menu-e.html