GST/HST Notices - Notice 341
March 2025

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 GST/HST rates are those that were in effect at the time of publishing. For the list of all applicable GST/HST rates (current and historic), go to GST/HST calculator (and rates).

If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Memorandum 3-3-2, Place of Supply in a Province – Overview.

Table of Contents

• Overview
• GST/HST relief

Overview

On September 1, 1999, the First Nations tax (FNT) known as the Sliammon Community Improvement Fee took effect on Sliammon First Nation's reserves. The FNT was imposed on sales of fuel and tobacco products.

The Tla'amin Nation, formerly known as the Sliammon First Nation, entered into the Tla'amin Final Agreement (Agreement) which came into effect on April 5, 2016. Under the Agreement, the FNT continued to apply on Former Sliammon Indian Reserves^{Footnote 1} as if the Tla'amin Nation were still an Indian band. According to the Agreement, the FNT would cease to apply on May 1, 2024, unless the FNT was terminated beforehand.

Effective May 1, 2024, the FNT is no longer imposed on Former Sliammon Indian Reserves. Instead, as of that date, the GST applies to taxable supplies of fuel and tobacco products.

GST/HST relief

Individuals registered under the Indian Act are eligible for the GST/HST relief on purchases of property, including fuel and tobacco products, or 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. Former Sliammon Indian Reserves are reserves for purposes of the GST/HST relief described in TIB B-039. For more information on GST/HST relief for Tla'amin Citizens, refer to GST/HST Notice 328, The Continuation of GST/HST Relief for Tla'amin Citizens.

Further information