Aboriginal peoples

We want you to be aware of the tax benefits and requirements that apply to you. On this page, you will find links to documents that contain information you may find important. We will continue to add links in the future to serve you even better.

Aboriginal people are subject to the same tax rules as other Canadian residents unless their income is eligible for the tax exemption under section 87 of the Indian Act.

Forms and publications

• Access to forms and publications that Aboriginal peoples may need
• B-039 - GST/HST Administrative Policy - Application of the GST/HST to Indians
• GI-072 - HST and First Nations in Ontario and British Columbia
• GI-106 Ontario First Nations Point-of-Sale Relief - Reporting Requirements for GST/HST Registrant Suppliers
• GI-127 - Documentary Evidence when Making Tax-Relieved Sales to Indians and Indian Bands over the Telephone, Internet and Other Electronic Means
• NOTICE254 - Collecting First Nations Taxes in a Participating Province
• NOTICE264 - Sales Made to Indians and Documentary Evidence – Temporary Confirmation of Registration Document

Links to government partners

• Aboriginal Canada Portal: Home Page
  Your single source of information for Canada's Aboriginal Peoples.
• Aboriginal Connectivity in Canada
  Internet connectivity in the Aboriginal communities of Canada.

Date modified:

2014-01-13