First Nation Tax (FNT)

GST/HST Notice 96
August 1999

Westbank First Nation Tax - additional products subject to FNT

Following recent legislation, the Westbank First Nation Council has passed a by-law that imposes a 7% tax on the sale of fuel and alcoholic beverages sold on the Westbank First Nation reserves in British Columbia. The effective date of the tax on these products is September 1, 1999. The Westbank FNT currently applies to tobacco products (effective February 1, 1998). Revenue Canada is administering this tax on behalf of the Westbank First Nation.

Sliammon First Nation Tax (Sliammon First Nation Community Improvement Fee)

Following recent legislation, the Sliammon First Nation Council has passed a by-law that imposes a 7% tax on the sale of fuel and tobacco products sold on the Sliammon First Nation reserves in British Columbia. The Sliammon First Nation Council has approved this tax as the Sliammon First Nation Community Improvement Fee (SFNCIF). The effective date of the tax is September 1, 1999. Revenue Canada is administering this tax on behalf of the Sliammon First Nation.

The Sliammon First Nation Tax (FNT) is similar to the Westbank FNT and the Kamloops FNT that are currently in place.

Further information

The publication First Nation Tax (FNT) provides more details about these First Nation taxes, including the definition of the products subject to FNT. Please note that the publication will be updated to reflect the above noted changes. The publication is available from any Revenue Canada tax services office and on the Internet at http://www.rc.gc.ca.

If you need more information about FNT, please contact your tax services office. The telephone number of your nearest tax services office is listed under "Revenue Canada" in the Government of Canada section of the telephone book.