TD1-IN - Determination of exemption of a status indian's employment income

As an employer, you can use this form to determine the type of exemption that applies to a status Indian's employment income. For the purpose of this exemption, a status Indian is someone who is registered with Indian and Northern Affairs Canada as an Indian, according to the term of the Indian Act, or who is entitled to be so registered.

The employment income from a particular employment will not be exempt from income tax where one of the main reasons for the existence of that employment relationship is to establish a connecting factor to a reserve.

This form was created according to the Indian Act Exemption for Employment Income Guidelines. See the website at www.cra-arc.gc.ca/aboriginalpeoples for a description of the Guidelines.

If the employee's circumstances change, the employee will be required to complete a new form.

The term "employee" used on this form refers only to an employee who is Indian.

Keep a completed form on file for each employee. The CRA may ask to review it.