GST/HST Notices - Notice 239
November 2008

Starting November 27, 2008, the FNGST will apply to supplies made on the Tsleil-Waututh Nation (Burrard) reserve, in British Columbia. This First Nation has signed a tax administration agreement with the Government of Canada and has passed a law to enact the FNGST.

The Tsleil-Waututh Nation (Burrard) joins seven other B.C. First Nations that have imposed an FNGST. Everyone, including status Indians, pays the FNGST.

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 goods and services in the same manner as the GST/HST.

Note: Special rules exist for leased vehicles under the First Nations Goods and Services Tax Act.

Self-assessment

The Tsleil-Waututh Nation (Burrard) and its Indian members are still eligible for tax relief on goods and services acquired on a reserve where FNGST or FNT does not apply. However, if the Tsleil-Waututh Nation (Burrard) or its Indian members acquire goods on a tax-relieved basis and bring them onto the Tsleil-Waututh Nation (Burrard) reserve, they will be liable for 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 self-assessment for the goods acquired.

Further information

If you require additional information on the FNGST, see booklet RC4365, First Nations Goods and Services Tax (FNGST) or contact the CRA at 1-800-959-5525. You can obtain Form GST531 from any tax services office or on the CRA Web site at www.cra.gc.ca.