The Supreme Court’s finding in Daniels that Métis are Indians does not accord them tax-exempt status under the Indian Act

In finding in Daniels (2016 SCC 12) that non-status Indians and Métis peoples are "Indians" for the purposes of s. 91(24) of the Constitution Act, 1867 does not affect the proposition that such peoples are not members of Indian bands as defined in s. 6 of the Indian Act and, therefore, continue not to benefit from the exemption from taxation accorded by s. 87 of the Indian Act.

Neal Armstrong. Summary of H. Michael Dolson, "Daniels: Tax Changes for Non-Status Aboriginals?", Canadian Tax Highlights, Vol. 24, No. 5, May 2016, p. 4 under Indian Act, s. 87.