Ka:'yu:'k't'h'/Che:k'tles7et'h' First Nations: End of the First Nations Goods and Services Tax (FNGST) on Their Lands

GST/HST Notices – Notice 337
June 2024

Except as otherwise noted, all statutory references in this publication are to the provisions of the Excise Tax Act (ETA). The information in this publication does not replace the law found in the ETA and its regulations.

If this information does not completely address your particular situation, you may wish to refer to the ETA or relevant regulation, or call GST/HST Rulings at 1‑800‑959‑8287 for additional information. If you require certainty with respect to any particular GST/HST matter, you may request a ruling. GST/HST Memorandum 1-4, Excise and GST/HST Rulings and Interpretations Service, explains how to obtain a ruling or an interpretation and lists the GST/HST rulings centres.

If you are located in Quebec and wish to request a ruling related to the GST/HST, please call Revenu Québec at 1‑800‑567‑4692. You may also visit the Revenu Québec website at revenuquebec.ca to obtain general information.

For listed financial institutions that are selected listed financial institutions (SLFIs) for GST/HST or Quebec sales tax (QST) purposes or both, whether or not they are located in Quebec, the CRA administers the GST/HST and the QST. If you wish to make a technical GST/HST or QST enquiry related to SLFIs, please call 1‑855‑666‑5166.

GST/HST rates

Reference in this publication is made to supplies that are subject to the GST or the HST. The HST applies in the participating provinces at the following rates: 13% in Ontario and 15% in New Brunswick, Newfoundland and Labrador, Nova Scotia and Prince Edward Island. The GST applies in the rest of Canada at the rate of 5%. If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province.

Table of Contents

• Overview
• GST/HST relief

Overview

On March 17, 2020, the Ka:'yu:'k't'h'/Che:k'tles7et'h' First Nations Government imposed a First Nations goods and services tax (FNGST) on the Maanulth Lands of the Ka:'yu:'k't'h'/Che:k'tles7et'h' First Nations.^{Footnote 1} On January 26, 2024, they signed an Agreement to Terminate the First Nations Goods and Services Tax Administration Agreement with the Government of Canada.

Effective June 11, 2024, the FNGST is no longer imposed on the Maanulth Lands of the Ka:'yu:'k't'h'/Che:k'tles7et'h' First Nations. Instead, as of that date, the GST applies to taxable supplies of property or services made on these lands.

GST/HST relief

Individuals registered under the Indian Act are eligible for the GST/HST relief on purchases of property and services when the requirements described in GST/HST Technical Information Bulletin B-039, GST/HST Administrative Policy – Application of the GST/HST to Indians are met. For more information, refer to GST/HST Notice 327, The Application of Section 87 of the Indian Act to a Maa-nulth-aht.

Further information