Last reviewed December 2020 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 for Aboriginal Peoples, from the federal government, has information about tax benefits and requirements that apply to Aboriginal peoples. It includes information on the tax exemption under section 87 of the Indian Act.
• Tax Information for Individuals, from the BC Ministry of Finance, provides personal and general tax information, including information for First Nations.
• Personal Income Tax Returns for BC First Nations from BC Public Service Secretariat, this pdf web page contains information and tips on filing personal income tax returns to help people secure their Covid-19 benefits and credits. 

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 Aboriginal peoples
• See all common questions about taxes & finances

tags

Aboriginal rights, filing income tax returns, tax exemptions, tax break, Indigenous peoples, coronavirus, COVID-19, covid19,