Tsawwassen First Nation Implements the First Nations Goods and Services Tax
GST/HST Notices - Notice 306
Under the Tsawwassen First Nation Final Agreement the transitional goods and services tax/harmonized sales tax (GST/HST) relief provided to qualifying Tsawwassen members expires April 30, 2017. As a result, effective May 1, 2017, Tsawwassen members acquiring property on or off Tsawwassen lands are subject to GST/HST even if the property is acquired on a reserve of another Indian band.
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) will be imposed on Tsawwassen lands listed in Schedule I to the First Nations Goods and Services Tax Act (FNGST Act).
Therefore, as of May 1, 2017, the FNGST will apply to supplies made on the lands of the Tsawwassen First Nation. Everyone, including Indians, will be required to pay the FNGST on property or services acquired on the lands of the Tsawwassen 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 property and services made on the lands of the Tsawwassen First Nation in the same manner as the GST/HST.
If you require additional information on the FNGST, see webpage First Nations Goods and Services Tax, or 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.
All GST/HST technical publications are available on the CRA website at cra.gc.ca/gsthsttech.
To make a GST/HST enquiry by telephone:
- for general GST/HST enquiries, call Business Enquiries at 1-800-959-5525
- for technical GST/HST enquiries, call GST/HST Rulings at 1-800-959-8287
If you are located in Quebec, call Revenu Québec at 1-800-567-4692 or visit their website at revenuquebec.ca.
If you are a selected listed financial institution (whether or not you are located in Quebec) and require information on the GST/HST or the QST, go to cra.gc.ca/slfi or
- for general GST/HST or QST enquiries, call Business Enquiries at 1-800-959-5525
- for technical GST/HST or QST enquiries, call GST/HST Rulings SLFI at 1-855-666-5166
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