Income Tax

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 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 Indians of Québec.

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

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

  • Investment Income Earned by an Indian (interpretation bulletin IMP. 725-1/R1)

    This bulletin gives Revenu Québec's position concerning the income earned by an Indian from an investment made with a financial institution. An Indian may deduct any amount he or she includes in calculating his or her taxable income that is investment income situated on a reserve.

  • The Income of an Indian from an Office or Employment (interpretation bulletin IMP. 725-2)

    This bulletin gives Revenu Québec'sposition concerning the fiscal treatment of the income of an Indian from an office or employment. An Indian may deduct any amount he or she includes in calculating his or her taxable income that is income situated on a reserve.

  • Amounts Received by an Indian for Vacations or Sick Leave Out of Accumulated Vacation or Sick Leave Credits (interpretation bulletin IMP. 725-3)

    This bulletin gives Revenu Québec'sposition concerning the fiscal treatment of amounts received by an Indian for annual vacations or sick leave taken out of accumulated vacation or sick leave credits as part of an office or employment. An individual who is an Indian must include in calculating his or her income from an office or employment any amount received for annual vacations or sick leave taken out of accumulated vacation or sick leave credits as part of an office or employment.

  • Various Income of an Indian Connected with an Office or Employment (interpretation bulletin IMP. 725-4)

    This bulletin gives Revenu Québec's position on the fiscal treatment of amounts received by an Indian by reason of the fact that he or she holds an office or employment, or has previously held an office or employment. An Indian may deduct the amount of certain benefits he or she includes in calculating his or her taxable income.

  • Amount Allowable as a Deduction on Account of Income Situated on a Reserve or on Premises (interpretation bulletin IMP. 725-5)

    This bulletin specifies the scope of the term "income" used in paragraph (e) of section 725 of the Taxation Act, which states that an Indian may deduct any amount he or she includes in calculating his or her income for the year that constitutes "income" situated on a reserve.

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

    This bulletin may be purchased from Publications du Québec, the official publisher of the Québec government.

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