In Quebec, you get a deduction for income earned on a reserve. You can enter your net business or professional income, retirement income and investment income earned on a reserve on Line 293 on the TP-1-V (Quebec version of the T1).
This Revenu Quebec page lists all the lines on the TP-1-V that concern First Nations members (Indians registered under the Indian Act:( https://www.revenuquebec.ca/en/citizens/your-situation/first-nations-members/income-tax-first-nation...
