Tsawwassen First Nation Implements the First Nations Goods and Services Tax

GST/HST Notices – Notice 306
January 2024

This version replaces the one dated April 2017. This notice has been updated to reflect amendments to the Tsawwassen First Nation Final Agreement. For more information, refer to GST/HST Notice 326, The Application of Section 87 of the Indian Act to Members of the Tsawwassen First Nation.

Except as otherwise noted, all statutory references in this publication are to the provisions of the Excise Tax Act (ETA). The information in this publication does not replace the law found in the ETA and its regulations.

If this information does not completely address your particular situation, you may wish to refer to the ETA or relevant regulation, or call GST/HST Rulings at 1‑800‑959‑8287 for additional information. If you require certainty with respect to any particular GST/HST matter, you may request a ruling. GST/HST Memorandum 1-4, Excise and GST/HST Rulings and Interpretations Service, explains how to obtain a ruling or an interpretation and lists the GST/HST rulings centres.

If you are located in Quebec and wish to request a ruling related to the GST/HST, please call Revenu Québec at 1‑800‑567‑4692. You may also visit the Revenu Québec website at revenuquebec.ca to obtain general information.

For listed financial institutions that are selected listed financial institutions (SLFIs) for GST/HST or Quebec sales tax (QST) purposes or both, whether or not they are located in Quebec, the CRA administers the GST/HST and the QST. If you wish to make a technical GST/HST or QST enquiry related to SLFIs, please call 1‑855‑666‑5166.

GST/HST rates
Reference in this publication is made to supplies that are subject to the GST or the HST. The HST applies in the participating provinces at the following rates: 13% in Ontario and 15% in New Brunswick, Newfoundland and Labrador, Nova Scotia and Prince Edward Island. The GST applies in the rest of Canada at the rate of 5%. If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province.

Overview

The Tsawwassen Government has entered into an agreement with the Government of Canada allowing it to impose a value added tax under the Tsawwassen Goods and Services Tax Act. Effective May 1, 2017, a First Nations Goods and Services Tax (FNGST) was imposed on Tsawwassen Lands^{Footnote 1} listed in Schedule 1 to the First Nations Goods and Services Tax Act. Tsawwassen Lands listed in Schedule 1 include “Tsawwassen Lands within the meaning assigned by the Agreement, as defined in the Tsawwassen First Nation Final Agreement Act, S.C. 2008, c. 32.”

Therefore, as of May 1, 2017, the FNGST applies to taxable  supplies made on Tsawwassen Lands. Everyone, including Indians, are required to pay the FNGST on taxable property or services acquired on these lands.

As the FNGST is designed to work within the GST/HST framework, no additional forms or changes to registration are required. Vendors simply apply the FNGST to their taxable supplies of property and services made on the Tsawwassen Lands in the same manner as the GST/HST. The GST or the federal part of the HST does not apply to sales on these lands when the FNGST applies.

Self-assessment

If a person acquires goods relieved of the GST/HST and brings the goods onto Tsawwassen Lands, they are liable for the FNGST on these goods. They must complete Form GST531, Return for Self-Assessment of the First Nations Goods and Services Tax (FNGST), and submit it to the Canada Revenue Agency together with the FNGST payable on the goods acquired.

Additional information on the FNGST

For more information, go to First Nations Goods and Services Tax or refer to GST/HST Technical Information Bulletin B-102, First Nations Goods and Services Tax – Place of Supply.

Further information