Skowkale First Nation Implements the First Nations Goods and Services Tax
GST/HST Notices - Notice 315
February 2020
The Council of Skowkale First Nation has entered into an agreement with the Government of Canada allowing it to impose a value added tax under the Skowkale First Nations Goods and Services Tax Law, 2018. Effective January 31, 2020, a First Nations Goods and Services Tax (FNGST) will be imposed on Skowkale Lands listed in Schedule 1 to the First Nations Goods and Services Tax Act. Currently, Skowkale Lands listed in Schedule 1 include “each reserve of Skowkale that is not shared with another band.”
Therefore, starting on January 31, 2020, the FNGST will apply to taxable supplies made on the Skowkale Lands that are not shared with other First Nations. Everyone, including Indians, will be required to pay the FNGST on property or services acquired on these lands.
As the FNGST is designed to work within the GST/HST framework, no additional forms or changes to registration will be required. Vendors will simply apply the FNGST to their supplies of property and services made on Skowkale Lands in the same manner as the GST/HST. The GST, or the federal part of the HST, does not apply to sales on these lands when the FNGST applies.
Special rules exist for leased vehicles under the First Nations Goods and Services Tax Act. For more information, see Specified motor vehicles supplied by way of lease, licence or similar arrangement in GST/HST Technical Information Bulletin B-102, First Nations Goods and Services Tax - Place of Supply.
Self-assessment
The Skowkale First Nation and its Indian members are still eligible for tax relief on property and services acquired on a reserve where an FNGST or other First Nations Tax does not apply. However, if a First Nation, or an Indian individual, acquires goods on a tax-relieved basis and brings the goods onto Skowkale Lands, they will be liable for the FNGST on these goods. They will have to complete Form GST531, Return for Self-assessment of the First Nations Goods and Services Tax (FNGST) and submit it to the Canada Revenue Agency (CRA) together with the FNGST payable on the goods acquired.
Further Information on the FNGST
If you require additional information on the FNGST, see CRA webpage, First Nations Goods and Services Tax, or GST/HST Technical Information Bulletin B-102, First Nations Goods and Services Tax - Place of Supply.
Other information
All GST/HST technical publications are available at GST/HST technical information.
To make a GST/HST enquiry by telephone:
- for GST/HST general enquiries, call Business Enquiries at 1-800-959-5525
- for GST/HST technical enquiries, call GST/HST Rulings at 1-800-959-8287
If you are located in Quebec, call Revenu Québec at 1-800-567-4692 or visit their website at revenuquebec.ca.
If you are a selected listed financial institution (whether or not you are located in Quebec) and require information on the GST/HST or the QST, go to GST/HST and QST - Financial institutions, including selected listed financial institutions or:
- for general GST/HST or QST enquiries, call Business Enquiries at 1-800-959-5525
- for technical GST/HST or QST enquiries, call GST/HST Rulings SLFI at 1-855-666-5166
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