GST/HST and Indians, Indians bands, and band-empowered entities
On June 26, 2013, the First Nations Goods and Services Tax Act (FNGST Act) and the Federal-Provincial Fiscal Arrangements Act (FPFAA) were amended to establish a basis in federal legislation for Revenu Québec to administer the FNGST on behalf of First Nations in Quebec.
Video series: GST/HST Information for a New Small Business
Segment 14: Selling to diplomats, Indians, and governments
There are no First Nations in Quebec with FNGST at this time.
On April 1, 2013, Prince Edward Island harmonized its provincial sales tax with the GST to implement the HST. Also, as of April 1, 2013, the HST at the rate of 12% (5% federal part and 7% provincial part) no longer applies in British Columbia. The HST at the rate of 12% has been replaced by the GST at the rate of 5% and a provincial sales tax.
Specific information Only for Ontario
Goods and services acquired by Indians and Indian bands off a reserve in Ontario without the goods being delivered to a reserve or the services being performed in a reserve, will generally be subject to the HST as of July 1, 2010. However, a point-of-sale exemption equal to the 8% provincial part of the HST is provided on qualifying supplies of property and services.
For more information, see Ontario First Nations point-of-sale relief. End of specific information
In Quebec, Revenu Québec generally administers the goods and services tax/harmonized sales tax. If the physical location of your business is in Quebec, you have to file your returns with Revenu Québec using its forms, unless you are a selected listed financial institution (SLFI). For more information, see the Revenu Québec publication IN-203 V, General Information Concerning the QST and the GST/HST, or call 1-800-567-4692. If you are an SLFI and you have a permanent establishment in Quebec go to Financial institutions.
Special rules apply to Indians, Indian bands, and band-empowered entities concer ning the payment of GST/HST for the purchase of goods and services. The Canada Revenue Agency recognizes that many First Nations people in Canada prefer not to describe themselves as Indians. However, the term Indian is used in these Web pages because it has a legal meaning in the Indian Act.
- Goods bought by Indians, Indian bands, and band-empowered entities
GST/HST and the sale of goods to Indians, Indian bands, and band-empowered entities.
- Services bought by Indians, Indian bands, and band-empowered entities
How the GST/HST is applied to the sale of services to Indian bands and band-empowered entities.
- Goods imported by Indians
How the GST/HST is applied to the sale of goods to Indians, Indian bands and band-empowered entities.
- Businesses owned by Indians, Indian bands, or band-empowered entities
GST/HST information for business owned by Indians, Indian band, and band-empowered entities operating on a reserve.
- Remote Stores
GST/HST and the sale of goods to Indians, Indian bands, and band-empowered entities by remote stores.
What we consider valid documentation (Indian Status card) to allow the purchase of goods and services without paying the GST/HST.
- First Nations Goods and Services Tax
Find out about the FNGST.
- First Nations Tax
Find out about the FNT.
If you buy, build, or substantially renovate a home, you may qualify for the GST/HST new housing rebate and more.
- GST/HST rebates
You may qualify for certain types of GST/HST rebates.
- The GST credit and other benefit programs
Information on the payments given to individuals and families including the GST/HST credit, the Canada child tax benefit (CCTB), the Universal child care benefit, and more.
More information for Indians.
Forms and publications
- GST/HST forms and publications for Indians, Indians bands, and band-empowered entities
- GST/HST related forms and publications
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