It is complex, so it's a really fair question to ask. Section 87 of the Indian Act establishes an exemption from tax for the property—and I use the word "Indian" because that's the word used in the act—of the Indian on reserve. That section 87 exemption—and a lot of this has come from the interpretations of the courts over the years—applies to income. If you were a sole proprietor of a business generating income on reserve, that can be exempt. It also applies to the GST/HST.
