Métis citizens in Ontario are not tax exempt. The Section 87 exemption under the Indian Act applies only to individuals registered as Status Indians, and Métis people fall outside that definition, so Métis residents pay the same federal and provincial income tax and the same 13% HST as any other Ontarian. What is available instead: standard federal and Ontario tax credits open to all residents, and separate financial programs run directly by the Métis Nation of Ontario.
Why Section 87 Does Not Reach the Métis
Section 87 of the Indian Act exempts “the personal property of an Indian or a Band situated on a reserve” from taxation.1Department of Justice Canada. Indian Act For income tax, this runs through paragraph 81(1)(a) of the Income Tax Act, which makes employment income tax-exempt only when it is situated on a reserve.2Canada Revenue Agency. Information on the Tax Exemption Under Section 87 of the Indian Act The operative word is “Indian” as the Act defines it: a person registered, or entitled to be registered, under it. Métis people are not within that definition, so neither the property nor the income exemption applies.
Two Supreme Court decisions are often raised here, and neither changes the tax answer. In Daniels v. Canada (2016), the Court held that Métis and non-status Indians are “Indians” for the purpose of federal Parliament’s law-making power under subsection 91(24) of the Constitution Act, 1867. That ruling settled jurisdiction, not benefits, and the Court was clear that federal jurisdiction does not automatically extend Indian Act rights or exemptions. In R. v. Powley (2003), the Court recognized Métis harvesting rights under section 35 of the Constitution Act, 1982. Harvesting rights and tax exemptions are separate legal categories, and no ruling has bridged them.
HST at the Register
Ontario’s HST is 13%, made up of a 5% federal portion and an 8% provincial portion.3Canada Revenue Agency. GST/HST and First Nations Peoples The province waives the 8% provincial share at the point of sale for eligible buyers on qualifying purchases, including most tangible goods, new and used vehicles bought from a dealer, take-out meals, telecommunications services, and warranty or repair work on qualifying items. Dine-in restaurant meals and catering do not qualify.4Government of Ontario. HST – Ontario First Nations Rebate
Eligibility is tied strictly to the federal Certificate of Indian Status card. Retailers are directed to accept only that document. A Métis Nation of Ontario citizenship card, though it proves Métis identity and community belonging, does not trigger the point-of-sale relief and will be refused if presented for that purpose. Métis citizens pay the full 13% HST on retail purchases in Ontario. Where a Status Indian is wrongly charged the full HST, a rebate is available for the provincial portion; there is no equivalent rebate route for Métis buyers.
Income Tax Obligations Still Apply
Every Métis resident of Ontario reports worldwide income to the CRA on the annual T1 return.5Canada Revenue Agency. Get a T1 Income Tax Package Wages, self-employment earnings, investment and rental income, and taxable government benefits all count. There is no Métis carve-out, and income earned within a Métis community is treated the same as income earned anywhere else in the province.
The federal basic personal amount for 2026 is up to $16,452, phasing down to $14,829 for higher earners, and Ontario adds its own provincial basic personal amount on top.6Canada Revenue Agency. Payroll Deductions Tables – T4032ON January General Information Beyond that, Métis residents claim the same deductions and credits as other Canadians: the Canada Workers Benefit, the Canada Child Benefit, the Northern Residents Deduction where the geography qualifies, and the Disability Tax Credit where medical eligibility is met.7Canada Revenue Agency. Taxes and Benefits for Indigenous Peoples
Credits That Actually Lower the Bill
The most useful provincial relief is the Ontario Trillium Benefit, which combines three credits into one monthly payment: the Ontario Energy and Property Tax Credit, the Ontario Sales Tax Credit, and the Northern Ontario Energy Credit for those living in the north.8Canada Revenue Agency. Province of Ontario
For the 2026 benefit year, the Ontario Sales Tax Credit is worth up to $378 per adult and per child. A single person with no children sees the credit phase out once adjusted net income exceeds $29,047; for single parents or couples, the phase-out begins at $36,309 in adjusted family net income. You do not apply separately. The CRA calculates it from your return.
The Ontario Energy and Property Tax Credit does need an application. Complete Form ON-BEN and file it with your T1. The 2026 credit is claimed on your 2025 return. You will need the total property tax or rent paid during the year and the name and address of your municipality or landlord.
Federally, the GST/HST credit is a separate quarterly payment for lower-income individuals and families, calculated automatically from your return. Together with the Trillium Benefit, these are the main levers that reduce the effective tax burden on Métis Ontarians who are paying full HST on every purchase.
Métis Nation of Ontario Programs
Outside the tax code, the Métis Nation of Ontario runs programs that provide direct financial support. These are not exemptions, and they do not appear on a T1, but the money is real.
The MNO Home Buyers Contribution offers first-time Métis homebuyers up to 15% of the purchase price, to a maximum of $50,000, structured as a second mortgage.9Métis Nation of Ontario. 2026-2027 MNO Home Buyers Contribution (HBC) Program For the 2026–2027 cycle, applicants must be registered MNO citizens, at least 18, and buying a primary residence in Ontario. You still need to qualify for a mortgage through an approved lender (Royal Bank, Scotiabank, or Meridian Credit Union) and bring your own minimum down payment.
The MNO also runs programs in education and training, business support through the Métis Voyageur Development Fund, healing and wellness services, and financial literacy.10Métis Nation of Ontario. Métis Nation of Ontario – Métis People and Communities Each requires a separate application through the MNO. Keep your citizenship card current, because it is required for these applications even though it will not give you a break at the till or on your tax return.
Filing and Getting Paid
Most Ontarians file electronically through NETFILE, which transmits your T1 and any attached forms, including ON-BEN, directly to the CRA.11Canada Revenue Agency. NETFILE – Tax Software for Filing Personal Taxes Once the return is assessed, Ontario Trillium Benefit payments generally start in July and arrive monthly by direct deposit. Save your property tax bills or rent receipts through the year; the ON-BEN form asks for the totals, the property or rental address, and the landlord’s or municipality’s name.