GST/HST Notices - Notice 320
June 2020

The Mosquito, Grizzly Bear's Head, Lean Man First Nation has entered into an agreement with the Government of Canada allowing it to impose a value-added tax under the Mosquito, Grizzly Bear’s Head, Lean Man Community Betterment Levy Law, 2020. Effective June 23, 2020, the First Nations Goods and Services Tax (FNGST) is imposed on Mosquito, Grizzly Bear's Head, Lean Man First Nation lands listed in Schedule 1 to the First Nations Goods and Services Tax Act. Currently, Mosquito, Grizzly Bear's Head, Lean Man First Nation lands listed in Schedule 1 include “Reserves of the Mosquito, Grizzly Bear’s Head, Lean Man First Nation.”

Therefore, as of June 23, 2020, the FNGST will apply to taxable supplies made on the Mosquito, Grizzly Bear's Head, Lean Man First Nation 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 Mosquito, Grizzly Bear's Head, Lean Man First Nation lands in the same manner as the GST/HST. The GST, or the federal part of the HST, does not apply to sales on these lands when the FNGST applies.

Self-assessment

If a person acquires goods on a tax-relieved basis and brings the goods onto Mosquito, Grizzly Bear's Head, Lean Man 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 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