Notice to all Délįnę First Nation (DFN) Citizens
Délįnę Final Self-Government Agreement Amendment
The Délįnę Final Self-Government Agreement (DFSGA) has been amended to read:
22.5.1 Section 87 of the Indian Act (Canada) applies to a DFN Citizen who is an Indian and only for so long as section 87 of the Indian Act (Canada) itself remains in force.
This means that Status Indians who are DFN Citizens, do not have to pay income tax if earned on an Indian Reserve in Canada. Status Indians who are DFN Citizens do not have to pay the GST (or Goods and Service Tax) on purchases made on an Indian Reserve in Canada.
Prior to this amendment, section 87 of the Indian Act was scheduled to no longer apply to DFN Citizens who are Status Indians as of October 01, 2024 for transaction taxes (GST), and for income taxes if earned on reserve as of January 01, 2029. The amendment came into effect prior to October 01, 2024.
Due to a federal policy change announced in March 2023, the DFSGA amendment above was made with approval by DFN Citizens in accordance with the Délı̨nę Got’ı̨nę Ɂeɂadó (Constitution).