Finances & Taxation

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.

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 good or service
• Motor fuel
• Tobacco products

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

• Implementation of Real Property Taxation
• First Nation Home Owner Grants