GST/HST Notices - Notice 267
October 2011

Starting October 3, 2011, the First Nations Goods and Services Tax (FNGST) applies to supplies made on the lands listed in Schedule I (Buffalo Point First Nation lands) to the First Nations Goods and Services Tax Act (FNGST Act). The Buffalo Point First Nation has signed a tax administration agreement with the Government of Canada and has passed a law to enact the FNGST. Everyone, including Indians, pays the FNGST on goods or services acquired on the Buffalo Point First Nation lands.

As well, effective October 3, 2011, the Buffalo Point First Nation has repealed the by-law imposing the First Nations Tax (FNT) on certain alcoholic beverages, fuel and tobacco products. Vendors will no longer be required to charge the FNT as the FNGST has replaced the FNT on the Buffalo Point First Nation 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 goods and services made on the Buffalo Point First Nation lands in the same manner as the GST/HST.

Note: Special rules exist for leased vehicles under the FNGST Act.

Self-assessment

The Buffalo Point First Nation and its Indian members are still eligible for tax relief on goods and services acquired on a reserve where an FNGST or FNT does not apply. However, if the Buffalo Point First Nation, or its Indian members, acquire goods on a tax-relieved basis and bring the goods onto the Buffalo Point First 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

If you require additional information on the FNGST, see Guide 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's Web site at www.cra-arc.gc.ca.

Enquiries by telephone

All technical publications on GST/HST are available on the CRA Web site at www.cra.gc.ca/gsthsttech.