Last reviewed in February 2023 by the Clicklaw Editors

Income tax is the tax that the federal and provincial governments put on your income. Under the Indian Act, personal property on reserve is tax free, and if you are a registered status Indian (a person who is registered with the federal government under the Indian Act), you may not have to pay tax on your other employment income. Whether or not you pay income tax has to do mainly with the location of your work, although other factors are considered. The resources below explain how Canada Revenue Agency decides whether or not your employment income is tax exempt (free from tax).

Good starting points include:

• Taxes and Benefits for Indigenous Peoples, from the Government of Canada, has a section called Get Help Doing Your Tax Return with options that can make it easier for you to file a tax return and to get benefits and credits. Taxes and Benefits for Indigenous Peoples also has a link to information on the tax exemption under section 87 of the Indian Act.
• Taxes and Tax Credits, from the BC Ministry of Finance, provides personal and general tax information, including information for First Nations.

Need more help?

• Find an Advocate, from PovNet, provides a list of community advocates who may be able to provide assistance or information.
• Aboriginal Community Legal Workers, from the Legal Services Society, provides legal information and referrals to other services.
• Find more help near you on Clicklaw HelpMap. 

See our related common questions:

• See all common questions about Indigenous peoples
• See all common questions about taxes & finances

tags

Aboriginal rights, filing income tax returns, tax exemptions, tax break