Cra indian act exemption for employment income guidelines

Fill out a new Form TD1-IN in the following situations:

a change in the location of the employment duties, resulting from a new position with the same employer
a change in the employer's residence, on or off reserve
a change in the employee's residence, on or off reserve

Do not fill out a new Form TD1-IN in the following situations:

the employee performs seasonal work (for example, snow removal or landscaping)
the employee performs employment services that depend on the location of the clients or customers (for example, home repair services, social worker, or personal service work)

To learn about the benefits, credits and requirements that apply to employees whose income is eligible for the tax exemption under section 87 of the Indian Act, go to canada.ca/taxes-benefits-indigenous
For more guidance on the application of the Indian Act Exemption for Employment Income Guidelines to issues raised by the COVID-19 crisis (working from home), go to canada.ca/tax-guidelines-indigenous-covid19
Tax-exempt salary or wages paid to employees are not subject to Canada Pension Plan (CPP) contributions. However, an employee can elect to participate in the CPP. For more information, go to canada.ca/cpp-ei-explained-indigenous
Tax-exempt salary or wages paid to employees are subject to Employment Insurance (EI) premiums. For more information, go to canada.ca/cpp-ei-explained-indigenous

For more information about various events that might change the employment situation, go to canada.ca/tax-life-events-employees
For more information about how to report employment income that is exempt under section 87 of the Indian Act, go to canada.ca/tax-t4-indigenous
Tax-exempt salary or wages paid to Indian workers are not subject to Canada Pension Plan (CPP) contributions. However, an employer can elect to participate in the CPP. For more information, go to canada.ca/cpp-ei-explained-indigenous
Tax-exempt salary or wages paid to Indian workers are subject to Employment Insurance (EI) premiums. For more information, go to canada.ca/cpp-ei-explained-indigenous