GST/HST Notices – Notice 328
March 2024

Except as otherwise noted, all statutory references in this publication are to the provisions of the Excise Tax Act (ETA). The information in this publication does not replace the law found in the ETA and its regulations.

If this information does not completely address your particular situation, you may wish to refer to the ETA or relevant regulation, or call GST/HST Rulings at 1‑800‑959‑8287 for additional information. If you require certainty with respect to any particular GST/HST matter, you may request a ruling. GST/HST Memorandum 1-4, Excise and GST/HST Rulings and Interpretations Service, explains how to obtain a ruling or an interpretation and lists the GST/HST rulings centres.

If you are located in Quebec and wish to request a ruling related to the GST/HST, please call Revenu Québec at 1‑800‑567‑4692. You may also visit the Revenu Québec website at revenuquebec.ca to obtain general information.

For listed financial institutions that are selected listed financial institutions (SLFIs) for GST/HST or Quebec sales tax (QST) purposes or both, whether or not they are located in Quebec, the CRA administers the GST/HST and the QST. If you wish to make a technical GST/HST or QST enquiry related to SLFIs, please call 1‑855‑666‑5166.

GST/HST rates

Reference in this publication is made to supplies that are subject to the GST or the HST. The HST applies in the participating provinces at the following rates: 13% in Ontario and 15% in New Brunswick, Newfoundland and Labrador, Nova Scotia and Prince Edward Island. The GST applies in the rest of Canada at the rate of 5%. If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province.

Table of Contents

• Overview
• Amendments to the Tla’amin Final Agreement
• GST/HST implications of the amendments

Overview

The Tla’amin Nation entered into the Tla’amin Final Agreement with Her Majesty the Queen in right of Canada and Her Majesty the Queen in right of British Columbia (the Agreement), which took effect on April 5, 2016. Under the Agreement, a Tla’amin Citizen who is registered under the Indian Act was entitled to relief from the GST/HST up to and including April 30, 2024. However, due to the amendments to the Tla’amin Final Agreement, section 87 of the Indian Act will continue to apply to a Tla’amin Citizen who is registered under the Indian Act.

Amendments to the Tla’amin Final Agreement

The Tla’amin Nation, Canada and British Columbia each consented to amendments to the Tla’amin Final Agreement, which took effect on June 23, 2023. Under the amendments, section 87 of the Indian Act continues to apply to provide relief from the GST/HST imposed under Part IX of the Excise Tax Act, to a Tla’amin Citizen^{Footnote 1} who is registered under the Indian Act. For purposes of the amendments, section 87 of the Indian Act applies on the Tla’amin Lands^{Footnote 1} that were an Indian Reserve or Surrendered Lands^{Footnote 1} on the day before April 5, 2016, as if those lands were a reserve.

GST/HST implications of the amendments

Given that section 87 of the Indian Act will continue to apply, a Tla’amin Citizen who is registered under the Indian Act is entitled to GST/HST relief on purchases of property and services when the requirements described in GST/HST Technical Information Bulletin B-039, GST/HST Administrative Policy – Application of the GST/HST to Indians (TIB B-039) are met. For example, a Tla’amin Citizen who is registered under the Indian Act would be entitled to relief from the GST/HST on property and services acquired on a reserve when the requirements described in TIB B-039 are met.

Further information