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


What to do with this form

  • fill out all applicable parts

  • employee and employer sign the certification areas

  • employer keeps a signed copy for their records in case the CRA asks to see it

What happens if the employment situation changes

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 percentage of employment duties performed on reserve

  • 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)

More information for employees

  • 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

More information for employers