Notice of change: Carcross/Tagish First Nation

GST/HST Notices - Notice 206
January 10, 2006

Effective January 9, 2006, the Carcross/Tagish First Nation became the 11^th self-governing First Nation in the Yukon.

With the finalization of the agreements, the Carcross/Tagish First Nation Band is succeeded by the Carcross/Tagish First Nation. Members of the Carcross/Tagish First Nation that are resident in the Yukon are no longer entitled to tax relief under section 87 of the Indian Act. However, a self-government GST refund will be available for the Carcross/Tagish government and its entities where goods and services are purchased for self-government activities.

The Carcross/Tagish lands lose their status as a reserve under the Indian Act.

Self-Government Refund

Under the Yukon First Nations Self-Government Act, the CRA is required to refund GST for the self-government activities within settlement lands. The self-government agreement contains provisions for the self-government refund and determines the effective date, which in this case is January 9, 2006. The forms and filing procedures are the same as those used by other self-governing First Nations, namely form GST66, Application for GST/HST Public Service Bodies' Rebate and GST Self-Government Refund and guide RC4034, GST/HST Public Service Bodies' Rebate.

Date modified:

2006-01-10