British Columbia - Residency information for tax administration agreements - Nisga'a Lisims GovernmentThe Government of Canada and the Nisga'a Lisims Government have entered into a personal income tax administration agreement that provides that the Government of Canada will share the field of personal income tax with the Nisga'a Nation. It also provides for the co-ordination of the Nisga'a Personal Income Tax Act with the federal Income Tax Act.
All individuals, including non-Nisga'a citizens, who reside on Nisga'a Lands are required to identify themselves by ticking "Yes" in the "Residency information for tax administration agreements" box on page 1 of the British Columbia 2021 income tax and benefit return.
Individuals, including Nisga'a citizens, who do not reside on Nisga'a lands should tick "No" in the "Residency information for tax administration agreements" box on page 1 of the British Columbia 2021 income tax and benefit return.
The Canada Revenue Agency will use this information to administer the personal income tax administration agreement with the Nisga'a Lisims Government.
To identify yourself at the page 1 of your tax return in the section "Residency information for tax administration agreements", please follow the steps below.
1. On the "Left-side menu of the Interview tab", select "CRA questions".
2. On the screen to your right, choose the section "Residency information for tax administration agreements ".
3. At the line "Did you reside within Nisga'a Lands on December 31, 2021?", choose the answer that corresponds to your situation.
4. On the "Select where you resided on December 31" line, choose the answer that suits you best from the drop-down menu.
5. Answer the question that appears based on the choice you made at step 4.
For more information, see the link below.
Read pages 18 and 19 of the General Income Tax and Benefit Guide on the link below.
https://www.canada.ca/content/dam/cra-arc/migration/cra-arc/E/pub/tg/5000-g/5000g-17e.pdf
ID: 20210914150627DE.xml
Webpage: KPA380-20210914150627DE.htm