Kwaw-kwaw-Apilt First Nation Implements the First Nations Goods and Services Tax
GST/HST Notices - Notice 289
Starting July 31, 2015, the First Nations Goods and Services Tax (FNGST) will apply to supplies made on the lands of the Kwaw-kwaw-Apilt First Nation, excluding supplies made on the reserve (i.e., Pekw’xe:yles) that the Kwaw-kwaw-Apilt First Nation shares with other British Columbia First Nations.
Everyone, including Indians, pays the FNGST on goods or services acquired on the reserve lands of the Kwaw-kwaw-Apilt First Nation.
As the FNGST is designed to work within the GST/HST framework, no additional forms or changes to registration will be required. Vendors will simply apply the FNGST to their supplies of goods and services made on the reserves of the Kwaw-kwaw-Apilt First Nation in the same manner as the GST/HST.
Special rules exist for leased vehicles under the First Nations Goods and Services Tax Act. For more information, see Specified motor vehicles supplied by way of lease, licence or similar arrangement in GST/HST Technical Information Bulletin B-102, First Nations Goods and Services Tax - Place of Supply.
The Kwaw-kwaw-Apilt First Nation and its Indian members are still eligible for tax relief on goods and services acquired on a reserve where an FNGST or other First Nations Tax does not apply. However, if a First Nation or an Indian individual acquires goods on a tax-relieved basis and brings the goods onto the reserves of the Kwaw-kwaw-Apilt First Nation they will be liable for the FNGST on these goods. They will have to complete Form GST531, Return for Self-assessment of the First Nations Goods and Services Tax (FNGST) and submit it to the Canada Revenue Agency (CRA) together with the FNGST payable on the goods acquired.
If you require additional information on the FNGST, see Guide RC4365, First Nations Goods and Services Tax (FNGST), GST/HST Technical Information Bulletin, B-102 First Nations Goods and Services Tax - Place of Supply, or contact the CRA at 1-800-959-5525. You can obtain Form GST531 from any tax services office or on the CRA’s website at www.cra-arc.gc.ca.
All GST/HST technical publications are available on the CRA website at www.cra.gc.ca/gsthsttech.
To make an enquiry on the GST/HST by telephone, call one of the following numbers:
- for general enquiries, call the Business Enquiries line at 1-800-959-5525;
- for technical enquiries, call 1-800-959-8287.
If you are located in Quebec, contact Revenu Québec at 1-800-567-4692 or visit their website at www.revenuquebec.ca.
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