Registering Band Councils, Tribal Councils or Band-Empowered Entities
To register a band council, a tribal council or a band-empowered entity for the Program for Administering the Consumption Tax Exemption for First Nations, you must complete a Registration Application for Band Councils, Tribal Councils or Band-Empowered Entities (form CA-1002-V) and send it to us.
Once the application has been approved, the council or entity will receive one or more Attestations d'inscription (registration cards).
As a holder of one or more Attestations d'inscription, a band council, a tribal council or a band-empowered entity can purchase fuel from service stations situated on a reserve or in a First Nations settlement in Québec without having to pay the fuel tax, if the fuel is acquired for the use of the council or entity.
When purchasing fuel, you must show the Attestation d'inscription to the retail dealer. If you do not, it must collect the fuel tax.
The person making the purchase must also show a document certifying that the fuel is being purchased for use by the council or entity.
If the retail dealer collects the fuel tax, the council or entity can apply for a refund of the fuel tax paid by filing form CA-90-V, Application for a Refund of the Fuel Tax Paid by a First Nations Member, a Band Council, a Tribal Council or a Band-Empowered Entity.
A band council can also apply for a refund of the tax on alcoholic beverages paid on alcoholic beverages at a retail outlet situated on a reserve or in a First Nations settlement in Québec.
To do so, the holder of the Attestation d'inscription must complete and send us the Application for a Refund of the Tax on Alcoholic Beverages Paid by a First Nations Member or a Band Council (VD-90-V).
If your Attestation d'inscription is lost or stolen, the holder must contact our client services immediately.
To request the cancellation of a lost or stolen Attestation d'inscription and to request a replacement, the holder must complete and send us form CA-1002.M-V, Request to Modify Registration Information or to Replace the Attestation d'Inscription Issued to a Band Council, Tribal Council or Band-Empowered Entity. The same form can also be used to request:
- changes to registration information
- one or more additional Attestations d'inscription
- the cancellation of one or more Attestations d'inscription
- the replacement of one or more Attestations d'inscription