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Program for Administering the Consumption Tax Exemption for First Nations

Effective July 1, 2023, the Program for Administering the Consumption Tax Exemption for First Nations allows First Nations members (Indians registered under the Indian Act) who are registered for the program to purchase fuel or alcoholic beverages at a service station or retail outlet situated on a reserve or in a First Nations settlement in Québec without having to pay the fuel tax or the tax on alcoholic beverages, provided the fuel or alcoholic beverages are purchased for their own use.

Band councils that are registered for the program can purchase fuel at a service station situated on a reserve or in a First Nations settlement in Québec without having to pay the fuel tax. They can also apply for a refund of the tax on alcoholic beverages paid on alcoholic beverages purchased at a retail outlet situated on a reserve or in a First Nations settlement in Québec.

Tribal councils and band-empowered entities that are registered for the program can purchase fuel at a service station situated on a reserve or in a First Nations settlement in Québec without having to pay the fuel tax.

The following lists the reserves and First Nations settlements in Québec.

Reserves
  • Akwesasne
  • Cacouna
  • Coucoucache
  • Doncaster
  • Essipit
  • Gesgapegiag
  • Kahnawake
  • Kataskomiq
  • Kebaowek
  • Kitigan Zibi
  • La Romaine
  • Lac-John
  • Lac-Rapide
  • Lac-Simon
  • Listuguj
  • Maliotenam
  • Manawan
  • Mashteuiatsh
  • Matimekosh
  • Mingan
  • Nutashkuan
  • Obedjiwan
  • Odanak
  • Pessamit
  • Pikogan
  • Timiskaming
  • Uashat
  • Wemotaci
  • Wendake
  • Wôlinak
Settlements
  • Chisasibi
  • Eastmain
  • Hunter's Point
  • Kanesatake
  • Kawawachikamach
  • Kitcisakik
  • Mistissini
  • Nemaska
  • Oujé-Bougoumou
  • Pakuashipi
  • Waskaganish
  • Waswanipi
  • Wemindji
  • Whapmagoostui
  • Winneway

Registration

To benefit from the program, First Nations members, band councils, tribal councils and band-empowered entities must register to obtain an Attestation d'inscription (registration card).

See these pages for more information:

Retail dealer

If you are a retail dealer of fuel or alcoholic beverages on a reserve or in a First Nations settlement in Québec, see how the program works on the Retail Dealers on a Reserve or in a First Nations Settlement page.

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