First Nations tax (FNT)

The FNT is a tax on the sale of listed products on some First Nations reserves. Some band councils have passed by-laws that impose FNT on listed products. A listed product refers to alcoholic beverages, fuel, and tobacco products that are specifically mentioned in the band by-law.

A First Nation may have more than one area of reserve land. It is important to note that where a band council has imposed FNT, it applies to all reserve lands of that First Nation. On reserves where FNT applies, everyone has to pay FNT on the listed products they buy. The tax rate for FNT is the same as the GST or the federal part of the harmonized sales tax (HST).

As of July 1, 2010, Ontario harmonized its retail sales tax with the GST to implement the HST at the rate of 13% and British Columbia harmonized its provincial sales tax with the GST to implement the HST at the rate of 12%. Also, as of July 1, 2010, Nova Scotia increased its HST rate from 13% to 15%. To know the rates of each province, see GST/HST rates.

For more information, see GST/HST Notice 254, Collecting First Nations Taxes in a Participating Province, or call 1-800-959-5525.

See First Nations that have implemented the FNT for a list of First Nations where FNT applies.

Forms and publications

• Guide RC4072, First Nations Tax (FNT)
• Form GST499-1, First Nation Tax (FNT) Schedule
• GST/HST Notice, Notice254, Collecting First Nations Taxes in a Participating Province
• GST/HST forms and publications for Indians, Indians bands, and band-empowered entities