When making a retail sale of fuel, you do not have to collect the fuel tax if:

• the required documents are shown at the time of purchase;
• you made sure that the First Nations member, band council, tribal council or band-empowered entity is eligible for the program.

Otherwise, you must collect the fuel tax at the time of purchase. The First Nations member, band council, tribal council or band-empowered entity can apply for a refund of the fuel tax paid by filing an 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).

If you do not collect the fuel tax from a First Nations member, band council, tribal council or band-empowered entity (and you were required to do so), you will not be granted a refund of the amount equal to the tax on the sale.