First Nations individuals and bands have certain taxation laws and rules. The following information assists businesses, individuals and members who act on behalf of bands.
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).
Enhanced tax credits are available for eligible First Nations peoples and employers of First Nations peoples.
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.