Individuals -- Aboriginal Peoples

Guides

• Indian Act Exemption for Employment Income Guidelines
• List of First Nations that have implemented the FNGST
• List of First Nations that have implemented the FNT
• RC4072 First Nations Tax (FNT)

Forms

• 5011-C1 YT 432 - Yukon First Nations Tax - T1 General
• CPT124 Application for Coverage of Employment of an Indian in Canada under the Canada Pension Plan whose income is exempt under the Income Tax Act
• CPT20 Election to Pay Canada Pension Plan Contributions
• GST499-1 First Nations Tax (FNT) Schedule
• GST531 Return of self-assessment of the First Nations Goods and Services Tax (FNGST)
• T2222 Northern Residents Deductions
• TD1-IN Determination of Exemption of an Indian's Employment Income

Other publications

• 97-211 Indian Settlement Remission Orders Tax Relief
• B-039R3 GST/HST administrative policy - Application of the GST/HST to Indians
• B-102 First Nations Goods and Services Tax - Place of Supply
• ETSL6 Notice to Suppliers of Unmarked Cigarettes to Retailers on Reserves in Ontario
• NOTICE89 First Nation Tax
• NOTICE92A Kamloops First Nation Tax
• NOTICE92B Questions and Answers Westbank First Nation Tax (FNT)
• NOTICE96 First Nation Tax (FNT)
• NOTICE110 Notice - Chemainus First Nation Tax (Chemainus Community Improvement Fee)
• NOTICE113 Buffalo Point First Nation Tax
• NOTICE123 NOTICE - Adams Lake First Nation Tax - Adams Lake Community Improvement Fee
• NOTICE125 Tzeachten First Nation Tax (Tzeachten Sales Tax)
• NOTICE143R4 Application of GST/HST to Yukon First Nations and Yukon Indians
• NOTICE155 Cowichan Tribes First Nation Tax (Cowichan Tribes Community Improvement Fee)
• NOTICE198 Kwanlin Dun First Nation
• NOTICE204 Labrador Inuit
• NOTICE205 FNGST Imposed on Tlicho Lands
• NOTICE206 Carcross/Tagish First Nation
• NOTICE208 Little Shuswap Lake First Nations Tax (Little Shuswap Lake Community Improvement Fee)
• NOTICE214 Implementation of the Tsawout First Nations Goods and Services Tax (FNGST)
• NOTICE217 GST/HST Notice No. 217 Rainy River First Nations Settlement Agreement Remission Order
• NOTICE222 Implementation of the Kwanlin Dun First Nations Goods and Services Tax (FNGST)
• NOTICE223 Implementation of the Nunatsiavut First Nations Goods and Services Tax (FNGST)
• NOTICE227 The Order Amending the Labrador Innu Settlements Remission Order, 2003 Comes into Force
• NOTICE229 Implementation of the Carcross/Tagish First Nations Goods and Services Tax
• NOTICE230 First Nations Goods and Services Tax (FNGST) imposed by Shuswap, Akisqnuk, Lower Kootenay, St. Mary's and Tobacco Plains First Nations
• NOTICE234 Nisga'a Citizens and GST/HST
• NOTICE237 Implementation of the Nisga'a First Nations Goods and Services Tax (FNGST)
• NOTICE238 First Nations Having a Self-Government Agreement Ending Indian Act Tax Relief – Determining Tax Relief for Indian Members Who Are Not Citizens
• NOTICE239 The Tsleil-Waututh Nation Implements the First Nations Goods and Services Tax (FNGST)
• P-230 Application of the Excise Tax Act to Leases Licenses and Similar Arrangements of Tangible Personal Property by Indians, Indian Bands and Band Empowered Entities
• P-246 Remote stores and other off-reserve stores with significant sales to Indians, Indian bands and band-empowered entities
  

Date modified:

2017-07-06