2026 Tax Filing Guide for Indigenous Peoples: New Benefits and Exemptions Explained

If you have tax-exempt income, you still need to file a tax return to get your money.

Starting in July 2026, the Canada Revenue Agency (CRA) will calculate your benefit payments based on your 2026 tax return. Even if your income is tax-exempt under Section 87 of the Indian Act, you must file to receive payments like the Canada Child Benefit (CCB) and the new Canada Groceries and Essentials Benefit.

If you do not file, your payments will stop.

Key Numbers for the 2026 Benefit Year

The CRA has updated the amounts you can receive. These payments are calculated using your annual family income, even if that income is tax-exempt.

• Canada Child Benefit (CCB):
  • Up to $8,157 per year for each child under age 6.
  • Up to $6,883 per year for each child aged 6 to 17.
• Canada Groceries and Essentials Benefit (formerly GST/HST credit):
  • Up to $700 annually for single individuals.
  • Up to $1,400 annually for couples with two children.
• One-Time Top-Up:
  • If you received the GST/HST credit in January 2026, you will get an extra one-time payment by June 2026.
  • This payment will be double the amount you received in January 2026.

Who Is Affected

This guide applies to all First Nations, Inuit, and Métis peoples across Canada.

• Status Indians: You must file to get benefits, even if your employment income is exempt from tax because you work on a reserve.
• Non-Status Indians and Métis: You must file to receive benefits.
• Northern Residents: You are affected by specific travel deduction updates using simplified airfare tables.

What You Should Do

Follow these steps to ensure you receive your payments by July 2026.

1. Gather Your Documents:
   • Get your Social Insurance Number (SIN).
   • Find your photo ID.
   • Collect all tax slips, including your T4 (employment income) and Form T90 (employment income exempt from tax under the Indian Act).
2. Report Your Income:
   • You must report your income to the CRA every year.
   • If you are a Status Indian with tax-exempt income, use Form T90 to report this income. This tells the CRA you earned money, but ensures they know it is exempt. This "zero" income helps maximize your benefits like the CCB.
3. Use the Free Short Return:
   • Look for the form called "Let Us Help You Get Your Benefits!"
   • This is a simplified credit and benefit return specifically for Indigenous peoples.
   • It is available for free at Band council offices, Friendship centres, and Service Canada locations.
4. Claim Northern Travel:
   • If you live in the North, use the new simplified airfare tables to claim travel deductions.

Bottom Line

Filing your taxes is the only way to receive the Canada Child Benefit and the new Groceries and Essentials Benefit. Even if you do not pay income tax due to exemptions, you must file a return to get paid. Make sure to file by the deadline to ensure your payments start in July 2026 and that you receive your doubled top-up by June 2026.