Special Measures for the Mohawks of Kahnawake
Special measures concerning the QST were introduced pursuant to the Agreement on Fiscal Matters Related to Consumer Goods and Services, entered into by the Québec government and the Mohawk Council of Kahnawake on March 30, 1999.
As a result, you must not collect QST on sales of corporeal movable property intended for personal use or consumption to Mohawks who ordinarily live in Kahnawake, provided the following statements apply:
- The conditions below are met.
- The transaction was conducted in one of the municipalities covered by the measures.
These special measures in no way affect your obligation to collect GST on your supplies of goods and services. Nor do they affect your obligation to collect QST on your supplies of services. In such cases, you must apply the general rules for sales to Indians.
Most types of corporeal movable property are covered by the special measures. However, the QST still applies on purchases of the following items:
- meals sold in a restaurant or similar establishment that are not delivered to Kahnawake
- alcoholic beverages
To benefit from this QST exemption, a Kahnawake Mohawk must show two pieces of identification:
- his or her Certificate of Indian Status issued by Indigenous and Northern Affairs Canada, which contains the following:
- proof that he or she is a member of the Kahnawake band
- the registry number (band number) starting with 0700 or 0701 or, if the registry group on the certificate is “Caughnawaga,” the three- or four-digit registry number
- one of the following:
- his or her Québec driver's licence
- his or her Québec health insurance card
- his or her Québec birth certificate
You must enter the purchaser's name and Certificate of Indian Status number on each invoice or other document attesting to the sale. You must also keep proof that the sale was made to a Kahnawake Mohawk.
If you do business in any of the municipalities listed in the table below, you must apply the QST exemption measures on your sales to Kahnawake Mohawks.
The municipalities of the MRC de Roussillon
- La Prairie
- Dollard-Des Ormeaux
Note that all sales of goods and services to Mohawks made within the territory of the Kahnawake reserve remain tax-exempt (GST and QST). Accordingly, if you sell property to an Indian, a band council, a tribal council or a band-empowered entity and you deliver the property or have it delivered by your mandatary to Kahnawake or another reserve, the general rules for sales to Indians apply.