Section 87 Checker
Walk through the connecting factors test to see if your employment income may be tax-exempt.
Section 87 of the Indian Act exempts certain income of Status Indians from taxation when that income is "situated on a reserve." The courts use a connecting factors test from Williams v. Canada to determine this. Answer a few questions to see where you likely stand.
Step 1 of 5
Do you have Status?
Registered under the Indian Act as a Status Indian. This is required for Section 87 to apply.