Tax Tip - Tax filing highlights for First Nations, Inuit, and Métis 2026 Français

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Canada Revenue Agency

Mar 24, 2026, 09:31 ET

OTTAWA, ON, March 24, 2026 /CNW/ - The Canada Revenue Agency (CRA) is committed to making it easier for First Nations, Inuit, and Métis Peoples to file their taxes and receive the benefit and credit payments they're entitled to. We understand that accessing services can sometimes be challenging – whether due to location, connectivity, or life circumstances – and we're committed to meeting you where you are.

Why filing your taxes is important

Filing a tax return helps the CRA figure out what benefits and credits you can receive. Even if your income is tax-exempt under section 87 of the Indian Act, you receive income assistance, or you earned little to no income, it's important to report it every year using Form T90, Income Exempt From Tax Under the Indian Act. This ensures you can continue receiving the benefit and credit payments that can help support daily needs, reduce financial stress, and provide stability for you and your family.

What you need to know about tax exemptions

Under Section 87 of the Indian Act, employment income is considered tax-exempt in certain circumstances.

Whether your employment income is taxed or not is based on:

  • If you are registered or entitled to be registered under the Indian Act
  • Where you live
  • Where your employer is located
  • Where your work is done

You can find out more about tax exemptions and filing a tax return with exempted income at Taxes and benefits for Indigenous Peoples.

Benefits you could receive each year

  • Canada child benefit (CCB) – Starting in July 2026, families may receive up to $8,157 for each child under 6 and up to $6,883 for each child aged 6–17 for the year. Payments may include a related provincial or territorial amount.
  • Canada Groceries and Essentials Benefit (formerly the GST/HST credit) – Starting in July 2026, a single individual may receive up to $700 annually, and a couple with two children up to $1,400. Provincial or territorial credits may also apply.
    • If you received a GST/HST credit payment in January 2026, you may receive a one‑time top‑up payment no later than June 2026. The payment will be twice as much as your January 2026 payment. 
  • Canada workers benefit (CWB) – Starting in July 2026, eligible individuals may receive up to $1,665, and eligible families (for example, a family earning less than $49,000 per year) up to $2,869.
  • Guaranteed Income Supplement (GIS) – Starting in July 2026, eligible individuals may receive up to $1,108.74 annually and couples up to $667.41 each.

If you are married or in a common-law relationship, both you and your partner need to file so payments can continue without interruption.

You may also be entitled to receive the disability tax credit (DTC). You can learn more about who can get the DTC and how to apply by visiting our Persons with disabilities, their caregivers, and the CRA web page.

Free help for you and your community

If you have internet access, you can choose to file your tax return electronically using free or paid options from home. If you prefer not to file online, or if electronic filing isn't the right fit for you, there are other options available. If there isn't a free tax clinic offered through the Community Volunteer Income Tax Program in your community, you can still file a paper return with the "Let Us Help You Get Your Benefits!" Indigenous credit and benefit short return, available through:

  • Band council offices
  • Friendship centres
  • Community representatives
  • Service Canada Outreach locations
  • CRA Northern Service Centres
  • CRA Outreach Officers

When you file, remember to have these documents available:

  • a valid government-issued photo identification
  • your social insurance number (SIN) or a valid temporary SIN
  • tax information slips (like your T4 and T90)
  • receipts (like medical receipts)
  • a previous notice of assessment (when possible)

Online services, like your CRA account, allow you to manage your personal income tax and benefit information quickly and securely. You can also discuss account-specific issues with a live CRA agent using the CRA's online chat in My Account.

Support for northern residents

If you live in a northern or remote community, the CRA offers tailored resources to help you file and save money:

  • Northern residents' deductions: If you live or have lived in a prescribed zone for at least six consecutive months, you may be eligible for the residency and travel deductions that can reduce your taxable income. Find out if you live in one of those zones by visiting Line 25500 – Northern Residents Deductions.
  • The simplified travel deduction now includes airfare tables, making it easier to determine the lowest return airfare (LRA) required for travel deduction claims. You can refer to Form T2222 and online tools, such as the airfare table and the GenAI chatbot, for guidance and to calculate your deductions.
  • In-person support: Visit a Northern Service Centre or contact your band office for help with your taxes. Free tax clinics may also be available in your community.

Filing on time matters

Filing taxes does not necessarily mean you will owe money. Many people, especially those with a low or no income, get money back as a refund, and/or receive benefit and credit payments. You need to file your taxes by April 30 every year to keep getting your benefit and credit payments. However, if you do not owe money on your taxes, there is no penalty to filing after the deadline. Interest and penalties may be applied if you file late and owe money to the CRA.

If you or your spouse/common-law partner are self-employed, your return is generally due by June 15, but any balance owing is still due by April 30. More information about due dates and payments can be found on our website.

We're here to help

The CRA understands that everyone's situation is unique. Whether you need help filing, accessing benefits, or understanding your tax obligations, support is available. For more information, visit the CRA website and go to Taxes and benefits for Indigenous Peoples (now available in Inuktitut).

Take advantage of the resources and support available to ensure you receive the benefit and credit payments you deserve.

Contacts

Media Relations
Canada Revenue Agency
613-948-8366
[email protected]

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SOURCE Canada Revenue Agency

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Canada Revenue Agency

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