Tla’amin Nation – Ratification of Final Agreement

GST/HST Notices - Notice 293
March 2016

Tla’amin Nation has signed the Tla’amin Final Agreement and will become a self-governing First Nation effective April 5, 2016.

Tax relief under section 87 of the Indian Act

The Sliammon Indian band will cease to exist as an Indian band under the Indian Act. Tax relief provided to the former Band under Technical Information Bulletin B-039, GST/HST Administrative Policy – Application of the GST/HST to Indians will no longer apply after April 4, 2016.

The Tla’amin Nation that replaces the Sliammon Indian band is not a “band” under the Indian Act and will therefore not be eligible for tax relief under section 87 of the Indian Act.

Under the Tla’amin Final Agreement, section 87 Indian Act tax relief will cease to apply for the Tla’amin Nation citizens. However, the Tla’amin Final Agreement provides for a transition period during which Indian citizens of the Tla’amin Nation will still be entitled to tax relief under section 87 of the Indian Act. Where the conditions of B-039 are met, tax relief of the GST/HST continues to be available up to and including April 30, 2024 for the Indian citizens of the Tla’amin Nation.

GST self-government refund

The Tla’amin Nation Tax Treatment Agreement (TTA) will come into effect on April 5, 2016. The TTA provides for a 100% refund of that portion of the GST/federal part of the HST paid on goods and services acquired by the Tla’amin Nation and their eligible entities provided that input tax credits are not available and the other eligibility conditions are met.

The TTA identifies the conditions under which a GST refund for self-government activities may be claimed. The Tla’amin Nation and their eligible entities may claim the self-government GST refund using Form GST66, Application for the GST/HST Public Service Bodies’ Rebate and GST Self-government Refund. The claim must be filed within four years after the day the tax was paid.

Continuation of Sliammon Community Improvement Fee (also known as First Nations Sales Tax (FNT) under the Sales Tax Collection Agreement)

The FNT will continue to apply in respect of former Sliammon Indian reserves as if the Tla’amin Nation were still an Indian band. The FNT will be discontinued on the earlier of May 1, 2024 or the date on which the Sales Tax Collection Agreement is terminated.

Further information