Understanding Indigenous Payroll: Section 87, Remote Work, and Employer Obligations

This session explores the complexities of Indigenous payroll in Canada, with a focus on Section 87 tax exemptions under the Indian Act. Payroll professionals will gain clarity on how tax-exempt status is determined for Status Indian employees, whether employed on-reserve, off-reserve, or remotely. Using real-world examples, the session also covers CRA's connecting factors, T4 reporting, and how both Indigenous and non-Indigenous employers can ensure compliance. This timely and inclusive topic supports reconciliation and professional equity while addressing a growing area of interest across Canada’s payroll landscape.