The Toquaht Nation Implements the First Nations Goods and Services Tax
GST/HST Notices - Notice 316
The Toquaht Nation has entered into an agreement with the Government of Canada allowing it to impose a value added tax under the Toquaht Nation Government Goods and Services Tax Act, TNS 1/2020. Effective February 18, 2020, the First Nations Goods and Services Tax was imposed on Toquaht Nation Lands listed in Schedule 1 to the First Nations Goods and Services Tax Act. Currently, Toquaht Nation Lands listed in Schedule 1 include “Maanulth Lands, as defined in the Maanulth First Nations Final Agreement Act, S.C. 2009, c. 18, of the Toquaht Nation.”
Therefore, as of February 18, 2020, the FNGST will apply to taxable supplies made on the Toquaht Nation Lands. Everyone, including Indians, will be required to pay the FNGST on 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 will be required. Vendors will simply apply the FNGST to their supplies of property and services made on Toquaht Nation 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.
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.
If a person acquires goods on a tax-relieved basis and brings the goods onto Toquaht Nation Lands, 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.
Further information on the FNGST
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.
All GST/HST technical publications are available at GST/HST technical information.
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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