The laws about paying taxes in other parts of the province and Canada are different on reserve land. First Nations themselves can pass laws about taxation.

Do I Pay Property Taxes on Reserve Land That Has Been Allotted to Me?

Any interest that a First Nation or a member of a First Nation has in reserve land is exempt from taxation by a federal, provincial or municipal government. But a First Nation Council or other First Nation government under a Self-Government Treaty can set and collect property taxes.

Do I Have To Pay GST And PST?

GST and PST do not apply to goods bought by a person who is an Indian under the Indian Act if they are bought on a reserve or delivered to a reserve. You may need to show your status card to prove you are registered as an Indian under the Indian Act. This does not apply to members of the First Nation who are not Indians as defined in the Indian Act. This applies whether the person lives on the reserve or not.

Do I Have to Pay Income Tax On Money I Earn on a Reserve?

A person defined as an Indian under the Indian Act does not pay income tax on money earned working on a reserve. This does not apply to members of a First Nation who are not Indians as defined in the Indian Act.

Whether income was earned on a reserve depends on:

where the employee lives
where the employer lives
where the work takes place

Do Businesses On Reserves Pay Taxes On Money They Earn?

Business income earned on a reserve is exempt from taxation if the business is owned by someone who is an Indian as defined in the Indian Act or by a First Nation. This does not apply to members of the First Nation who are not Indians as defined in the Indian Act.

Whether business income was earned on reserve depends on:

where the activities that earn the business money take place
where the customers live

Can My First Nation Charge GST?

If a First Nation has entered into an agreement with the government allowing it, First Nation Councils can pass laws to have a goods and services tax (GST) apply on the reserve. When this is collected, the federal GST no longer applies. The First Nation Goods and Services Tax is a 5% tax that applies to most goods and services bought on the reserve. It also applies to goods delivered to the reserve. It applies to purchases by members and by non-members on the reserve.

Businesses that charge this tax file the same paperwork with the Canada Revenue Agency (CRA) that businesses off reserve need to file. This provides the CRA with the information they need to figure out how much tax was collected on the reserve. The amount collected goes to the First Nation Council.

There are several First Nations in Saskatchewan that have agreements with the government about charging GST on their reserve. These include Mosquito First Nation, Grizzly Bear’s Head First Nation, Lean Man First Nation, Whitecap Dakota First Nation, Nekaneet First Nation, Cowessess First Nation, Peter Ballantyne Cree Nation, White Bear First Nation and Kahkewistahaw First Nation.