Canada Revenue Agency
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First Nations that have implemented the FNT

This chart provides the names of the First Nations whose band councils have passed by-laws to impose FNT on their reserves.

Only the products marked with an "×" are listed products for the particular First Nation and subject to FNT when sold on its reserves. We have also given the effective date when the product became a listed product. If the box was left blank, the product is not a listed product for that First Nation and is not subject to FNT when sold on its reserves. In addition to those listed in the chart, other First Nations may choose to implement the FNT. We will update this chart as additional band councils pass by-laws to impose FNT on their reserves.

First Nation Listed Products
Alcoholic Beverages Fuel Tobacco Products
Westbank
(B.C.)
x
September 1, 1999
x
September 1, 1999
x
February 1, 1998
Kamloops
(B.C.)
x
September 1, 1998
x
September 1, 1998
x
September 1, 1998
Sliammon
(B.C.)
  x
September 1, 1999
x
September 1, 1999
Chemainus
(B.C.)
x
September 1, 2000
x
September 1, 2000
x
September 1, 2000
Buffalo Point
(Manitoba)
x
October 1, 2000
x
October 1, 2000
x
October 1, 2000
Adams Lake
(B.C.)
x
May 1, 2001
x
May 1, 2001
x
May 1, 2001
Tzeachten
(B.C.)
x
July 1, 2001
x
July 1, 2001
x
July 1, 2001
Cowichan
(B.C.)
x
June 1, 2002
x
June 1, 2002
x
June 1, 2002
Little Shuswap Lake (B.C.) x
May 1, 2006
x
May 1, 2006
x
May 1, 2006