Do you know if one has to claim T90: Income Exempt under the Indian Act on taxes for any money received from a Saskatchewan reservation for living allowance while in school? My partner was in college for part of 2023, and received a monthly allowance from his reserve for living, for himself, and our children. He does not live on the reserve. We live in Saskatchewan.
I’m not an expert on the Indian Act, but for practical purposes, it usually depends on the slip issued by the reserve (whether they report the income as exempt or not). The issuer (the reserve) is responsible to ensure it is reported correctly. So, then your partner must simply report it on his/her taxes as such.
If it a T4 slip, with an amount in box 71, TaxCycle will automatically report that on the T90.
If it is a slip that doesn’t specify whether the income is exempt under the Indian Act, ask the band office. If they don’t know, they should at least have a lawyer who is well versed in the Indian Act, or an accountant with some related experience, who they could ask.
He didn’t receive anything from the reserve.
In your original post, you said he did:
No I mean he didn’t receive anything such as a T4 slip or anything tax-related from the reserve.They just direct deposit from January to April, September to December, money every month to live while he was in school.
Ask the band office where the slip went - maybe they have the wrong address; maybe they’re holding it for pickup; etc