First Nations Goods and Services Tax

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First Nations Goods and Services Tax

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Find out about the First Nations goods and services tax and who pays the FNGST
Which First Nations imposed the FNGST
Find out if you need to register for the FNGST
Find out is you need to charge the FNGST
What information to include on your receipts or invoices when the FNGST applies
How to report the FNGST, file your return and pay any amount due
Find out if you need to self-assess the FNGST

Find out about the First Nations goods and services tax

The First Nations goods and services tax (FNGST) is a tax that may be imposed by a band Council, or other governing body, of a First Nation, listed in Schedule I to the First Nations Goods and Services Tax Act, on the lands that they govern.

On these lands, FNGST at 5% applies to most supplies of goods and services.

The GST, or the federal part of the HST, does not apply to sales on these lands.

The FNGST has the same basic rules as the GST/HST. The same goods and services that are taxable under the GST/HST are taxable under the FNGST. The FNGST does not apply to zero-rated or exempt supplies.

The Canada Revenue Agency administers the FNGST for the First Nations.

Find out if you have to pay the FNGST

Everyone, including Indians, has to pay the FNGST on land where the FNGST applies.

In some cases where you bring property or services onto the land where FNGST applies, you may need to self-assess the FNGST. For more information see Find out if you need to self-assess the FNGST.

Which First Nations imposed the FNGST

List of First Nations, the lands affected, and the effective date that the FNGST was implemented

List of First Nations, the lands affected, and the effective date that the FNGST was implemented

The following chart provides a list of First Nations, the lands affected, and the effective date that the FNGST was implemented.

First Nations that have implemented the FNGST

First Nation Lands Effective Date
Champagne and Aishihik First Nations (Yukon) Settlement lands of the Champagne and Aishihik First Nations under the Champagne and Aishihik First Nations Final Agreement and the Yukon First Nations Land Claims Settlement Act, S.C. 1994, c.34. July 1, 2004
First Nation of Nacho Nyak Dun (Yukon) Settlement lands of the First Nation of Nacho Nyak Dun under the First Nation of Nacho Nyak Dun Final Agreement and the Yukon First Nations Land Claims Settlement Act, S.C. 1994, c.34. July 1, 2004
Little Salmon/Carmacks First Nation (Yukon) Settlement lands of the Little Salmon/Carmacks First Nation under the Little Salmon/Carmacks First Nation Final Agreement and the Yukon First Nations Land Claims Settlement Act, S.C. 1994, c.34. July 1, 2004
Selkirk First Nation (Yukon) Settlement lands of the Selkirk First Nation under the Selkirk First Nation Final Agreement and the Yukon First Nations Land Claims Settlement Act, S.C. 1994, c.34. July 1, 2004
Ta'an Kwäch'än Council (Yukon) Settlement lands of the Ta'an Kwäch'än Council under the Ta'an Kwäch'än Final Agreement and the Yukon First Nations Land Claims Settlement Act, S.C. 1994, c.34. July 1, 2004
Teslin Tlingit Council (Yukon) Settlement lands of the Teslin Tlingit Council under the Teslin Tlingit Final Agreement and the Yukon First Nations Land Claims Settlement Act, S.C. 1994, c.34. July 1, 2004
Tr'ondëk Hwëch'in First Nation (Yukon) Settlement lands of the Tr'ondëk Hwëch'in First Nation under the Tr'ondëk Hwëch'in First Nation Final Agreement and the Yukon First Nations Land Claims Settlement Act, S.C. 1994, c.34.

July 1, 2004
Vuntut Gwitchin First Nation (Yukon) Settlement lands of the Vuntut Gwitchin First Nation under the Vuntut Gwitchin First Nation Final Agreement and the Yukon First Nations Land Claims Settlement Act, S.C. 1994, c.34.

July 1, 2004
Kluane First Nation (Yukon) Settlement lands of the Kluane First Nation under the Kluane First Nation Final Agreement and the Yukon First Nations Land Claims Settlement Act, S.C. 1994, c.34. January 1, 2005
Tlicho (Northwest Territories) Tlicho lands and Tlicho community, within the meaning assigned by the Land Claims and Self-Government Agreement among Tlicho, the Government of the Northwest Territories, and the Government of Canada, signed on August 25, 2003 and approved, given effect and declared valid by the Tlicho Land Claims and Self-Government Act, as that Agreement is amended from time to time. Behchokö (Rae-Edzo), Whati (Lac la Martre), Gamèti (Rae Lakes), Wekweètì (Snare Lake). December 5, 2005
Tsawout First Nation (British Columbia) Reserve of the Tsawout First Nation. October 1, 2006
Kwanlin Dun First Nation (Yukon) Settlement Land of the Kwanlin Dun First Nation under the Kwanlin Dun First Nation Final Agreement and the Yukon First Nations Land Claims Settlement Act, S.C. 1994, c.34. August 20, 2007
Inuit (Nunatsiavut Government), within the meaning assigned by the Agreement, as defined in the Labrador Inuit Land Claims Agreement Act, S.C. 2005, c.27 (Newfoundland and Labrador) Labrador Inuit Lands and Inuit Communities, within the meaning assigned by the Agreement, as defined in the Labrador Inuit Land Claims Agreement Act, S.C. 2005, c.27. These lands include Rigolet, Nain, Hopedale, Makkik, and Postville. August 20, 2007
Carcross/Tagish First Nation (Yukon) Settlement lands of the Carcross/Tagish First Nation under the Carcross/Tagish First Nation Final Agreement and the Yukon First Nations Land Claims Settlement Act, S.C. 1994, c.34. December 17, 2007
Akisqnuk First Nation (British Columbia) Reserves of Columbia Lake, other than the reserve designated as St. Mary's No. 1A. January 1, 2008
Lower Kootenay Indian Band (British Columbia) Reserves of Lower Kootenay, other than the reserve designated as St. Mary's No. 1A. January 1, 2008
Shuswap First Nation (British Columbia) Reserve of Shuswap First Nation. January 1, 2008
St. Mary's Indian Band (British Columbia) Reserves of St. Mary's, other than the reserve designated as St. Mary's No. 1A. January 1, 2008
Tobacco Plains Indian Band (British Columbia) Reserves of Tobacco Plains, other than the reserve designated as St. Mary's No. 1A. January 1, 2008
Nisga'a Nation (British Columbia) Nisga'a Lands, within the meaning assigned by the Nisga'a Final Agreement, as defined in the Nisga'a Final Agreement Act, S.C. 2000, C.7. These lands include New Aiyansh, Gitwinksihlkw, Laxgalts'ap and Gingolx. July 30, 2008
Tseil-Waututh Nation (Burrard)(British Columbia) Reserve of Tseil-Waututh Nation (Burrard). November 27, 2008
Whitecap Dakota First Nation (Saskatchewan) Reserve of Whitecap Dakota First Nation. January 2, 2009
Buffalo Point First Nation (Manitoba) Reserves of the Buffalo Point First Nation that are not shared with other bands. October 3, 2011
Songhees Nation (British Columbia) Reserves of the Songhees Nation. December 29, 2011
Nekaneet First Nation (Saskatchewan) Reserves of the Nekaneet First Nation that are not shared with other bands. These lands include the urban reserves in Swift Current and Regina. October 10, 2012
Matsqui First Nation (British Columbia) Reserves of the Matsqui First Nation that are not shared with other bands. May 21, 2013
Kwaw-kwaw-Apilt First Nation (British Columbia) Reserves of the Kwaw-kwaw-Apilt First Nation that are not shared with other bands.

July 31, 2015
Kahkewistahaw First Nation (Saskatchewan) Reserves of the Kahkewistahaw First Nation that are not shared with other bands. These lands include the urban reserve in Yorkton on which the Painted Hand Casino is located. December 11, 2015
Déline First Nation (Déline Got’ine Government) (Northwest Territories)

Déline Lands and all lands within the Community of Deline, within the meaning assigned by the Déline Final Self-Government Agreement, as defined in the Déline Final Self-Government Agreement Act, S.C. 2015 c.24.

September 1, 2016
Tsawwassen First Nation (British Columbia) Tsawwassen Lands within the meaning assigned by the Agreement, as defined in the Tsawwassen First Nation Final Agreement Act, S.C. 2008, c. 32 May 1, 2017
Cayoose Creek (British Columbia) Reserves of Cayoose Creek February 13, 2018

Find out if you need to register for the FNGST

You have to register for the GST/HST if you make taxable sales on land where the FNGST applies, unless you are a small supplier. The small supplier limit calculation includes your supplies on the land of a First Nation.

If you are registered for GST/HST:

  • you have to charge the FNGST on your taxable sales on land where the FNGST applies
  • you have to charge the GST/HST on your taxable sales in the rest of Canada
  • you may be able to claim input tax credits (ITCs) to recover the FNGST on your purchases and expenses on land where the FNGST applies
  • you may be able to claim ITCs to recover the GST/HST on your purchases and expenses in the rest of Canada

If you are not a GST/HST registrant, you do not charge the FNGST to your customers.

For more information, see Register for a GST/HST account.

Find out if you need to charge the FNGST

You charge the FNGST on:

  • goods that are sold on land where the FNGST applies
  • goods that are delivered to land where the FNGST applies
  • services performed on land where the FNGST applies

FNGST also applies to leases of most vehicles (other than racing cars) if:

  • the lease period is more than three months
  • the individual normally lives on lands where the FNGST applies at the time the supply is made

For more information, see GST/HST Technical Information Bulletin B-102, First Nations Goods and Services Tax – Place of Supply.

See example – Goods delivered to land where the FNGST applies

Example – Goods delivered to land where the FNGST applies


An Indian individual lives on the land of a First Nation where the FNGST applies. He orders a bicycle by telephone from a department store catalogue. He asks that the bicycle be delivered to his residence. The bicycle is being delivered to land where the FNGST applies. Therefore, the 5% FNGST applies to the supply.

See example – Leasing of a vehicle for more than three months

Example – Leasing of a vehicle for more than three months


An Indian university student who ordinarily resides on the land of a First Nation where the FNGST applies temporarily lives on a campus that is located off First Nation land. She leases a vehicle for a period of three years. The FNGST applies to the lease payments because the student is considered to ordinarily be residing on the land of a First Nation where the FNGST applies.


Example - Goods delivered to land where the FNGST applies


An Indian individual lives on the land of a First Nation where the FNGST applies. He orders a bicycle by telephone from a department store catalogue. He asks that the bicycle be delivered to his residence. The bicycle is being delivered to land where the FNGST applies. Therefore, the 5% FNGST applies to the supply.


Example - Leasing of a vehicle for more than three months


An Indian university student who ordinarily resides on the land of a First Nation where the FNGST applies temporarily lives on a campus that is located off First Nation land. She leases a vehicle for a period of three years. The FNGST applies to the lease payments because the student is considered to ordinarily be residing on the land of a First Nation where the FNGST applies.

What information to include on your receipts or invoices when the FNGST applies

You need to let your customers know if the FNGST applies to their purchases. You can show that the FNGST applies:

  • on cash register receipts
  • on invoices and contracts
  • by posting signs in your store

You also need to provide specific information to your customers who are GST/HST registrants claiming ITCs. For more information, see Records you need to support your claim.

How to report the FNGST, file your return and pay any amount due

Report

How to report the FNGST

Report the FNGST at the same time you file your GST/HST return. Combine both your FNGST and GST/HST amounts on your return.

Use Form GST34, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return for Registrants (or Form GST62, Goods and Services Tax/Harmonized Sales Tax (GST/HST) - non-personalized version).

You have to file a GST/HST return for each reporting period, even if you have:

  • no business transactions
  • no net tax to remit

Calculate your net tax

How to calculate your net tax

For each reporting period:

  • On line 105 (or line 103 if you file a paper return), combine the following amounts:
    • the FNGST on your taxable supplies made on land where the FNGST applies
    • the GST/HST on your taxable supplies made in the rest of Canada
  • On line 108 (or line 106 if you file a paper return), combine the following amounts:
    • the FNGST on your eligible expenses on land where the FNGST applies
    • the GST/HST on your eligible expenses in the rest of Canada

The difference between the amounts on line 105 and line 108, including any adjustments, is called your net tax.

Report your net tax on line 109. If you file a paper return, enter this amount on the return portion (Part 2) that you will send to us.

For more information on the net tax calculation, see Calculate the net tax to complete a GST/HST return.

Filing

How to file your GST/HST return

You can file your GST/HST return online.

File online

You can also file:

  • in person at most financial institutions
  • by sending your paper GST/HST return (GST34-2 or GST62) to the address on the return

For more information, see File a GST/HST return.

Payments and refunds

If you have an amount due

If your net tax (line 109 of your GST/HST return) for a reporting period is a positive amount, you have to make a payment. In most cases your payment is due at the same time as your return. For more information, see When to remit the GST/HST.

If you have a GST/HST refund

If your net tax (line 109 of your GST/HST return) for a reporting period is a negative amount, you can claim a refund.

You can receive your refund deposited directly into your bank account. If you are not already enrolled for direct deposit, you can sign up for it online using My Business Account.

Find out if you need to self-assess the FNGST

When you import property or services onto land where the FNGST applies, you may have to self-assess the tax, if you did not pay GST/HST on your original purchase. Use the section that describes your situation.

Non-registrant

As an Indian or an Indian band, you may have to self-assess (declare and pay) the tax in some of the following situations:

You are not a registrant for GST/HST
Situations You have to This means that you
  • You brought goods onto land where the FNGST applies from another place inside Canada.
  • You did not pay the GST/HST.

Declare and pay the FNGST yourself.
  • You imported services or intangible personal property from outside Canada.
  • You will consume, use, or supply the imported taxable supply on land where the FNGST applies.

Declare and pay the tax on imported services or intangible property yourself.
  • You imported goods from outside Canada.

You do not have to declare and pay the FNGST since the GST/HST is collected at the border when the goods are imported.
  • Do not have to self-assess the FNGST.

GST/HST registrant

As an Indian or an Indian band, you may have to self-assess (declare and pay) the tax in some of the following situations:

You are a GST/HST registrant
Situations You have to This means that you
  • You brought goods onto land where the FNGST applies from another place inside Canada.
  • You will consume, use, or supply the goods more than 50% in commercial activities.
  • You did not pay the GST/HST.

Declare and pay the FNGST on your GST/HST return.
  • Report the tax in the reporting period when the goods are brought onto land where the FNGST applies.
  • Enter this amount on line 405 of your GST/HST return.
  • May be able to claim an ITC for the tax you self-assess on the goods.
  • You brought goods onto land where the FNGST applies from another place inside Canada.
  • You will consume, use, or supply the goods 50% or less in commercial activities.
  • You did not pay the GST/HST.

Declare and pay the FNGST yourself.
  • You bought intangible personal property or services outside Canada.
  • You bought intangible personal property, or services to use less than 90% in your commercial activities.

Declare and pay the FNGST yourself.
  • Report the tax in the reporting period in which the amount for the service or intangible personal property was paid or became payable.
  • Enter this amount on line 405 of your GST/HST return.
  • You may be able to claim an ITC for the tax you self-assess on the goods.
  • You brought goods that you imported from outside Canada onto land where the FNGST applies.

You do not have to declare and pay the FNGST since the GST/HST is collected at the border when the goods are imported.
  • Do not have to self-assess the FNGST.

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Date modified:
2018-04-18