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Income Tax – First Nations Members (Indians)

Note

We understand that Canada's First Nations members prefer not to be referred to as Indians. We use the term only within the legal meaning given to it under the Indian Act and Taxation Act.

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Under the Indian Act, the personal property of an Indian or a band situated on a reserve and the interest of an Indian or a band in reserve lands or surrendered lands are exempt from taxation. Under the Québec tax system, this exemption takes the form of a tax deduction granted to the individual. Therefore, an individual who is an Indian may deduct any amount he or she includes in calculating his or her income for the year that is income situated on a reserve. This deduction covers, in particular, the income of an Indian from an office or employment, to the extent that the income is earned on a reserve.

This section contains documents presenting the income tax rights and obligations specific to First Nations members (Indians registered under the Indian Act).

  • Personal income tax return (TP-1-V)

    The following lines on the income tax return concern Indians in particular:

  • Employers under federal jurisdiction (interpretation bulletin LNT. 39.0.1-1/R1)

    This bulletin is available on the Publications du Québec website, the official publisher of the Québec government.

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