Do Aboriginal people have to pay the premium?
Liability for the premium is based on residency in Ontario and having a taxable income greater than $20,000. If an individual is a Status Indian and earns income on a reserve, that income is generally tax exempt and, therefore, would not be included in taxable income, on which the premium is based. However, Status Indians who do not live and/or work on a reserve and who have taxable income over $20,000 would be subject to the premium.
