Treaty-related income is pay that may be tax-exempt because of Indigenous status, a treaty or agreement, and where the work was done. There is no single national rule. One common example is Section 87 of the Indian Act: employment income earned by a registered status Indian can be exempt if the work is performed on a reserve. The same job done off-reserve is generally fully taxable. This is a place-of-work rule, not a tax-free pass on all Indigenous income.

The United States has separate tax rules for some tribal income; they are not the same test. If this might apply to a summer job, get advice from someone qualified, such as an Indigenous tax clinic or a band office.

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