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.

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