The Program for Administering the Consumption Tax Exemption for First Nations requires you to meet certain obligations when selling fuel or alcoholic beverages to First Nations members, band councils, tribal councils and band-empowered entities. The obligations depend on whether you sell fuel or alcoholic beverages.

If you sell fuel, you must:

• Display the sale price.
• Make sure that the First Nations member, band council, tribal council or band-empowered entity is eligible.
• Send us information on fuel sales made to Attestation d'inscription holders.

If you sell alcoholic beverages, you must:

• Check that the First Nations member is eligible.
• Send us information on alcoholic beverage sales made to Attestation d'inscription holders.

Displaying the retail sale price of fuel

In your service station, the retail sale price of fuel with and without the applicable taxes (that is, the fuel tax, GST and QST) must be posted so as to be clearly visible to the purchaser, so that they can see that the tax exemption was granted.

Checking purchaser eligibility

For each retail sale of fuel or alcoholic beverages, you must check, as applicable, that the First Nations member, band council, tribal council or band-empowered entity is eligible for the program, before making the transaction.

Sales to First Nations members

If the person buying the fuel or alcoholic beverage is a First Nations member, you must:

• ask for their Attestation d'inscription and Certificate of Indian Status; and
• make sure that the photo on the Certificate of Indian Status matches the purchaser.

If you use the IT solution provided for under the program, you must scan the barcode on the purchaser's Attestation d'inscription using the POS terminal's optical scanner to check that the card is valid.

If you do not have a POS terminal, you must:

• check that the Attestation d'inscription has not expired;
• check that the name on the Attestation d'inscription is the name on the Certificate of Indian Status; and
• check that the Attestation d'inscription number is not on the current list of invalid numbers, which we send to you periodically.

Sales to councils or entities

If the purchaser is buying fuel on behalf of a band council, tribal council or band-empowered entity, you must:

• ask for the band council's, tribal council's or entity's Attestation d'inscription; and
• ask for a document certifying that the fuel is being purchased for use by the council or entity and keep a copy of the document.

If you use the IT solution provided for under the program, you must scan the barcode on the purchaser's Attestation d'inscription using the POS terminal's optical scanner to check that the card is valid.

If you do not have a POS terminal, you must check that:

• the Attestation d'inscription has not expired; and
• the Attestation d'inscription number is not on the current list of invalid numbers, which we send to you periodically.

Sending sales information

To claim the refund you are entitled to (see Retail Dealers on a Reserve or in a First Nations Settlement), you must send us information about sales of fuel or alcoholic beverages to Attestation d'inscription holders.

If you use the IT Solution, the information will be automatically sent to us after each sale you make to an Attestation d'inscription holder.

If you use Paper Forms for fuel sales, you must produce a monthly report for each service station you operate that is situated on a reserve or in a First Nations settlement.