Exemption From Tax Deductions for First Nations Members
First Nations members can benefit from an exemption from tax deductions on their retirement pension under a public-sector pension plan.
How to apply
Note
We are sympathetic to the fact that some First Nations members prefer not to be referred to as "Indians". However, we must sometimes use the term because of the legal meaning given to it in the
Indian Act and the
Taxation Act.
Send us a letter indicating that you would like to benefit from the exemption from tax deductions on your pension. With this letter, you must enclose:
- a copy of your Secure Certificate of Indian Status;
- your identification number assigned by Retraite Québec.
The document must be sent
online or by
mail to the address of the public-sector pension plans (RREGOP, PPMP, etc.).
In order for us to calculate the exemption percentage that applies to your pension, we could ask for the T4 slip and RL-1 slip for the years and employers concerned.
Important!
The exemption applies for the current and subsequent years. Therefore, you do not have to apply for an exemption every year.
Once your application has been accepted, the tax deducted for the current year is refunded and the tax slips for that same year are adjusted. However, the tax deducted from the pensions paid for previous years is not refunded. The tax slips for those years will remain unchanged.