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

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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 The HST at the rate of 12% has been replaced by the GST at the rate of 5% and a provincial sales tax.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 concerning 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.


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