Indigenous peoples are subject to the same tax rules as any other resident in Canada unless their income is eligible for the tax exemption under section 87 of the Indian Act.
Indigenous peoples have access to the same benefits and credits as other Canadians. If you don’t file a tax return, you won’t be able to get some of those benefits and credits.
ALSO… Find out how to Get Help doing your tax return and Finding Documents to confirm your details ; What to do If circumstances change, If you receive a letter or message from the CRA or If you received COVID-related benefits.
Canada Revenue Agency (CRA)