The Ka:'yu:'k't'h'/Che:k'tles7et'h' First Nations Implement the First Nations Goods and Services Tax

GST/HST Notices - Notice 321
July 2020

The Ka:'yu:'k't'h'/Che:k'tles7et'h' First Nations, have entered into an agreement with the Government of Canada allowing it to impose a value-added tax under the Ka:'yu:'k't'h'/Che:k'tles7et'h' First Nations Government Goods and Services Tax Act, KCFNS 62/2020. Effective March 17, 2020, the First Nations Goods and Services Tax (FNGST) was imposed on Ka:'yu:'k't'h'/Che:k'tles7et'h' First Nations lands listed in Schedule 1 to the First Nations Goods and Services Tax Act. Currently, Ka:'yu:'k't'h'/Che:k'tles7et'h' First Nations 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 Ka:'yu:'k't'h'/Che:k'tles7et'h' First Nations.”

Therefore, as of March 17, 2020, the FNGST applies to taxable supplies made on the Ka:'yu:'k't'h'/Che:k'tles7et'h' First Nations 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 Ka:'yu:'k't'h'/Che:k'tles7et'h' First Nations lands in the same manner as the GST/HST. The GST, or the federal part of the HST, does not apply to supplies on these lands when the FNGST applies.

Self-assessment

If a person acquires goods on a tax-relieved basis and brings the goods onto Ka:'yu:'k't'h'/Che:k'tles7et'h' First Nations 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 web page 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 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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