Notice to the reader

This publication does not take into account the reinstatement of the tax exemptions in section 87 of the Indian Act regarding a Nisg̱a’a citizen (as that term is defined in the Nisg̱a’a Final Agreement) effective January 1, 2024.

These individuals are entitled to the GST/HST relief at the effective date provided that the conditions in GST/HST Technical Information Bulletin B-039, GST/HST Administrative Policy - Application of the GST/HST to Indians are met. For further information on the reinstatement of the tax exemptions in section 87 of the Indian Act for these individuals, refer to GST/HST Notice 329, The Application of Section 87 of the Indian Act to Citizens of the Nisg̱a’a Nation.