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Using the IT Solution

The IT solution provided for under the Program for Administering the Consumption Tax Exemption for First Nations allows you, as a retail dealer, to check if a First Nations member, band council, tribal council or band-empowered entity is eligible for the program using a point-of-sale (POS) terminal, which includes a keyboard, an optical scanner and a screen and serves as a cash register.

Note Certified IT solutions

You must use a POS that meets our technical requirements. To see the certified IT solutions available, click Authorized Products.

End of note

You must use the POS terminal's optical scanner to read the barcode on the Attestation d'inscription shown by the purchaser in these situations:

  • sales of fuel or alcoholic beverages to a First Nations member;
  • sales of fuel to a band council, tribal council or band-empowered entity.

In addition, for sales to a First Nations member, you must use the POS terminal's optical scanner to read the barcode on the Certificate of Indian Status or the terminal's keyboard to key in the certificate number.

Information on every fuel or alcoholic beverage sale you make to Attestation d'inscription holders is sent to us online from the POS terminal for validation. The terminal then displays whether or not the fuel tax or the tax on alcoholic beverages must be paid. It also prints a bill showing the information.

Note
  • You must contact us to use the IT solution.
  • We cover the expenses deemed necessary to implement and maintain the IT solution.
End of note

Collection, Reporting and Refunds

If the required documents are presented at the time of the sale and if the First Nations member, band council, tribal council or band-empowered entity is eligible for the program after you check and validate the documents using the POS terminal, you do not have to collect the fuel tax or the tax on alcoholic beverages.

Otherwise, you must collect the fuel tax or the tax on alcoholic beverages. The First Nations member, band council, tribal council or band-empowered entity can subsequently apply for a refund of the fuel tax or tax on alcoholic beverages paid. To do so, the purchaser must send us one of the following 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)
Note

The First Nations member, band council, tribal council or band-empowered entity can also contact us to find out why the fuel tax or the tax on alcoholic beverages was collected at the time of purchase.

End of note

If you do not collect the fuel tax or the tax on alcoholic beverages from a First Nations member, band council, tribal council or band-empowered entity when you should have, you will not be granted a refund of the amount equal to the tax on the sale.

When you use the IT solution, you do not need to file a paper return to determine the refund equal to the amount of the tax to which you are entitled. Instead, your returns, which cover a one-week period that runs from Monday to the following Sunday, are completed automatically with each sale to an Attestation d'inscription holder.

For more information about applying the program when using the IT solution, see the Guide for Retail Dealers Using the IT Solution (IN-258.SA-V).

Note End of note

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