Cayoose Creek Indian Band Implements the First Nations Goods and Services Tax
GST/HST Notices - Notice 307
The Council of Cayoose Creek Indian Band has entered into an agreement with the Government of Canada allowing it to impose a value added tax under the Cayoose Creek First Nations Goods and Services Tax Law. Effective February 13, 2018, a First Nations Goods and Services Tax (FNGST) will be imposed on Cayoose Creek lands listed in Schedule I to the First Nations Goods and Services Tax Act.
Therefore, starting on February 13, 2018, the FNGST will apply to supplies made on the Cayoose Creek lands. Everyone, including Indians, will be required to pay the FNGST on property or services acquired on the Cayoose Creek lands.
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 Cayoose Creek lands 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 Cayoose Creek Indian Band and its Indian members are still eligible for tax relief on property 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 Cayoose Creek lands, they will be liable for the FNGST on these goods. They will have to complete Form GST 531, 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 CRA 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 at Technical information – GST/HST.
To make a GST/HST enquiry by telephone:
- for GST/HST general enquiries, call Business Enquiries at 1-800-959-5525;
- for GST/HST technical 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 GST/HST and QST - Financial institutions, including selected listed financial institutions 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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