T90 form (Section 87 exempt income)
Canadian ProgramsThe CRA form used to report employment income that is exempt from tax under Section 87 of the Indian Act. Even though the income is not taxed, reporting it on your return is essential — it is used to calculate benefits like CCB, GST credit, and GIS, which are based on your total income.
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Section 87
The section of the Indian Act that exempts the personal property of a Status Indian situated on a reserve from taxation. In practice, this can apply to employment income, investment income, and purchases — but only when specific conditions (the connecting factors test) are met. It does not mean all income is automatically tax-free.
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T4 slip
A form your employer gives you each year showing your total earnings and deductions (income tax, CPP, EI). You need your T4 to file your tax return. If you worked for multiple employers, you will receive a T4 from each one.
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Canada Child Benefit (CCB)
A tax-free monthly payment to eligible families to help with the cost of raising children under 18. The amount depends on your family income and number of children. You must file a tax return each year to keep receiving it, even if your income is zero.