Finances & Taxation
Last updated on December 27, 2023First Nations individuals and bands have certain taxation laws and rules. The following information assists businesses, individuals and members who act on behalf of bands.
Tax Exemptions
Purchases made by First Nations peoples and bands on reserve or treaty lands may be exempt from Provincial tax. Exemptions generally apply when purchasing:
A tax exemption or refund may also apply when transferring property to a Status Indian or Indian Band (PDF).
Tax Credits
Enhanced tax credits are available for eligible First Nations peoples and employers of First Nations peoples.
- Training Tax Credit for Apprentices
- Training Tax Credit for Employers of Apprentices
- Shipbuilding and Ship Repair Industry Tax Credit for Employers of Apprentices
Financial & Taxation Advice for First Nation Reserves
Some First Nations have established finance and taxation rules applicable to their treaty lands. Individuals are encouraged to check with the First Nations for more information.
First Nations in Treaty Process provides a list of First Nations with agreements.
More Information
Contact information
First Nations Tax Commission
Supports First Nation on-reserve property taxation under the First Nations Fiscal Management Act and under section 83 of the Indian Act.