NOTICE238 First Nations with a Self-Government Agreement Ending Indian Act Tax Relief - Determining Tax Relief for Indian Members

Notice to the reader

This publication does not take into account the reinstatement of the tax exemptions in section 87 of the Indian Act regarding the following individuals:

• Nisg̱a’a citizens (as that term is defined in the Nisg̱a’a Final Agreement) effective January 1, 2024
• Maa-nulth-aht (as that term is defined in the Maa-nulth First Nations Final Agreement) effective June 23, 2023
• Tsawwassen Members (as that term is defined in the Tsawwassen First Nation Final Agreement) effective March 27, 2023

These individuals are entitled to the GST/HST relief at the effective date provided that the conditions in GST/HST Technical Interpretation Bulletin B-039, GST/HST Administrative Policy - Application of the GST/HST to Indians are met. This publication will be updated to reflect these changes.