As a First Nations member (Indian registered under the Indian Act) who wants to register for the Program for Administering the Consumption Tax Exemption for First Nations, you must:

• use the service in My Account for individuals to apply for registration for the Program for Administering the Consumption Tax Exemption for First Nations; or
• complete a Registration Application for First Nations Members (form CA-1001-V) and send it to us.

Attestation d'inscription

Once your registration application is approved, you will receive an Attestation d'inscription (registration card).

With the Attestation d'inscription, you can purchase fuel or alcoholic beverages for your own use at service stations or retail outlets situated on reserves or in First Nations settlements in Québec without paying the fuel tax or the tax on alcoholic beverages.

When purchasing fuel or alcoholic beverages, you must show your Attestation d'inscription and your Certificate of Indian Status to the retail dealer. If you do not show these documents, the retail dealer must collect the fuel tax or the tax on alcoholic beverages.

If you pay the fuel tax or the tax on alcoholic beverages, you can request a refund of the tax paid. Complete and send us one of these forms:

• 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 (CA-90-V)
• Application for a Refund of the Tax on Alcoholic Beverages Paid by a First Nations Member or a Band Council (VD-90-V)

Changing or Replacing an Attestation d'inscription

If your Attestation d'inscription is lost or stolen, contact our client services immediately.

To have your Attestation d'inscription replaced or to notify us of a change in your situation, you can:

• use the service in My Account for requesting a change to registration information or the replacement of the Attestation d'inscription for a First Nations member;
• complete a Request to Modify Registration Information or to Replace the Attestation d'Inscription Issued to First Nations Members (form CA-1001.M-V) and send it to us.

If you only need to notify us of a change of address, use the online services on the Change of Address page.