293 – Deduction for an Indian

If you are an Indian, you can claim a deduction for your income situated on a reserve or premises. The amount you deduct cannot be greater than your total income from all income sources situated on a reserve or premises, minus the related deductions. This income includes:

  • your employment income situated on a reserve or premises and your income attributable to employment income that qualifies for the deduction (the amount shown in box R of your RL-1 slip; and 
  • your net business or professional income, retirement income and investment income.

If you are reporting an amount on line 148 or the amount of a scholarship or bursary on line 154, do not claim a deduction for these amounts on line 293. Claim your deduction on line 295 instead.

One mission. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter