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Using Paper Forms

If you sell fuel at retail and you do not use the IT solution provided for under the Program for Administering the Consumption Tax Exemption for First Nations, you can benefit from a partial reduction in the amount equal to the fuel tax applicable on your purchases.

Partial reduction of the amount equal to the tax

You may be eligible for a partial reduction of the amount equal to the fuel tax. If so, your designated supplier will collect the amount equal to the fuel tax based on the applicable reduction percentage.

To benefit from the partial reduction, you must elect a designated supplier by filing form CA-1010-V, Election of a Designated Supplier: Program for Administering the Consumption Tax Exemption for First Nations. The same form can also be used to change your designated supplier. Note, however, that you can have only one designated supplier at a time.

Once your election form has been processed, we will authorize your designated supplier not to collect the full amount equal to the applicable fuel tax when selling fuel to you. In addition, we will inform your supplier of the reduction percentage it must apply.

The reduction percentage is determined based on the volume of fuel you are likely to sell to First Nations members, band councils, tribal councils and band-empowered entities. It may be revised at any time, in which case we will notify both you and your designated supplier of any change in the percentage, as well as of the date the new percentage takes effect.

If you purchase fuel from a supplier other than your designated supplier, you will have to pay the full amount equal to the fuel tax applicable on the purchase.

Registre des ventes au détail effectuées aux Premières Nations

As a retail dealer, you must enter each sale of fuel to a First Nations member, band council, tribal council or band-empowered entity that is registered for the program on form CAZ-1020.A, Registre des ventes au détail effectuées aux Premières Nations (see courtesy translation CAZ-1020.A-T). For each sale, you must record the following information:

  • the number of the Attestation d'inscription that we issued to the First Nations member, band council, tribal council or band-empowered entity;
  • for purchasers who are First Nations members, the number of their Certificate of Indian Status issued by the Government of Canada;
  • the number of litres of gasoline or fuel oil (diesel) sold;
  • the price the purchaser paid per litre.

Once you have entered all the required information, you must get the purchaser's signature.

In addition to the information required for each sale of fuel to a First Nations member, band council, tribal council or band-empowered entity, you must enter the following information on the first page of the register:

  • your name
  • your identification number
  • the date on which the fuel sales were made (month and day)
  • the period covered (year and month)
  • the page number

You must use a new page for each day of the month and enter the following information on each page:

  • the date on which the fuel sales were made (month and day)
  • the subtotals from boxes A and B of the previous page, if applicable
  • the page number

If, for any given sale of fuel, the required information is missing or illegible, the sale will not be considered when processing your return and register. In such a case, you will be informed of the corrections made to your documents. Keep a copy of all the pages of the register you complete, as they will not be returned to you.

Make sure you have enough copies of the register. To obtain copies, you can:

  • print copies from our website; or
  • photocopy the original.
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