In general, First Nations people are required to pay taxes, as are all Canadians. However, Section 87 of the Indian Act says that a First Nation, or First Nation individual, does not have to pay tax on personal property that is located on reserve. Income earned by a First Nation or individual is usually a type of personal property. Canada Revenue Agency administers most federal taxation legislation and determines what personal property of a First Nation or Indian is considered to be "on reserve" for the purposes of the Section 87 exemption from taxation. First Nation individuals also do not pay tax on income that is earned on reserve.

For further information on taxation, we invite you to visit the links below or contact Main Reception and ask to speak to a Band Governance Officer in Community Development.