The Uchucklesaht Tribe Implements the First Nations Goods and Services Tax

GST/HST Notices - Notice 318
April 2020

The Uchucklesaht Tribe has entered into an agreement with the Government of Canada allowing it to impose a value added tax under the Uchucklesaht Tribe Government Goods and Services Tax Act, UTS 59/2020. Effective March 17, 2020, the First Nations Goods and Services Tax (FNGST) was imposed on Uchucklesaht Lands listed in in Schedule 1 to the First Nations Goods and Services Tax Act. Currently, Uchucklesaht 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 Uchucklesaht Tribe.”

Therefore, as of March 17, 2020, the FNGST will apply to taxable supplies made on the Uchucklesaht 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 Uchucklesaht 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.


If a person acquires goods on a tax-relieved basis and brings the goods onto Uchucklesaht 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.

Other information

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

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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