GST/HST Notices - Notice 310
August 2020

This version updates and replaces the one dated April 2019.

Transitional tax relief ends

The Huu-ay-aht First Nations, Ka:'yu:'k't'h'/Che:k'tles7et'h' First Nations, Toquaht Nation, Uchucklesaht Tribe and Ucluelet First Nation (also known as the Yuułuʔiłʔatḥ First Nation), collectively referred to as Maa-nulth First Nations, signed the Maa-nulth First Nations Final Agreement in 2011 to become self-governing First Nations. Under the Agreement, transitional GST/HST relief was provided to a Maa-nulth-aht (individual who is on the enrolment Register of a Maa-nulth First Nation) until April 30, 2019. This is an exemption that is similar to that provided under section 87 of the Indian Act. As a result, effective May 1, 2019, a Maa-nulth-aht acquiring taxable (other than zero-rated) supplies of property or services on Maa-nulth Lands that formerly were reserve lands, or on a reserve of another Indian band elsewhere in Canada, is required to pay the GST/HST.

Implementation of the FNGST

The Maa-nulth First Nations have since opted to enter into First Nations Goods and Services Tax Administration Agreements with the Government of Canada to implement the FNGST. The FNGST effectively replaces the GST on taxable supplies made on the lands of these First Nations and is payable by all individuals including Indian purchasers. Given that each Maa-nulth First Nation has a separate agreement with the Government of Canada, the FNGST became effective on the lands of each Maa-nulth First Nation on different dates.

For specific information related to the implementation of the FNGST by each Maa-nulth First Nation, see List of First Nations, the lands affected, and the effective date that the FNGST was implemented and the following GST/HST Notices:

• Notice 316, The Toquaht Nation Implements the First Nations Goods and Services Tax
• Notice 317, The Ucluelet First Nation Implements the First Nations Goods and Services Tax
• Notice 318, The Uchucklesaht Tribe Implements the First Nations Goods and Services Tax
• Notice 319, The Huu-ay-aht First Nations Implement the First Nations Goods and Services Tax
• Notice 321, The Ka:'yu:'k't'h'/Che:k'tles7et'h' First Nations Implement the First Nations Goods and Services Tax

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