British Columbia - Residency information for tax
administration agreements - Nisga'a Lisims Government
The 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.
https://www.canada.ca/content/dam/cra-arc/migration/cra-arc/formspubs/prioryear/t1/2015/t1-bc10/t1-bc10-lp-15e.pdf
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
