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Consumption Tax Rebates – First Nations

Rebate of GST and QST paid on goods and services

Under the Indian Act, goods and services purchased by a First Nations member (Indian registered under the Indian Act), a band council, a tribal council or a band-empowered entity are exempt from the GST and QST under certain circumstances. In addition, these individuals or entities can apply for a rebate of GST and QST paid in error where they were entitled to an exemption.

Tax-exempt purchases

Purchases made by a First Nations member, a band council, a tribal council or a band-empowered entity are exempt from the GST and QST where:

  • property is purchased by a First Nations member, a band council, a tribal council or a band-empowered entity that is not a legal person (in the case of a band-empowered entity that is a legal person, the property is intended for band management activities) on a reserve or, where the property is delivered to a reserve by the vendor or the vendor's agent, off a reserve; 
  • services are provided entirely on a reserve, to a First Nations member, in respect of property located on the reserve at that time; 
  • services are provided entirely on a reserve to a First Nations member who is on the reserve at that time;
  • transportation services with on-reserve departure and arrival points are provided to a First Nations member;
  • services are performed in whole or in part off a reserve for a First Nations member and concern a right to an immovable situated on a reserve; or
  • services are acquired on a reserve or off a reserve (see note below) by a band council, tribal council or band-empowered entity for band management activities or for use with respect to real property situated on the reserve.
Note

Transportation services, short-term accommodation, meals and entertainment are subject to the GST and QST if acquired off a reserve. However, a refund of the taxes may be claimed if the goods or services were acquired directly by, or on behalf of, a band council, tribal council or band-empowered entity for band management activities or for use with respect to real property situated on the reserve.

End of note

To apply for a rebate of the GST, HST or QST you paid in error when you were entitled to an exemption, or to claim a rebate you are entitled to, file a General GST/HST and QST Rebate Application (FP-2189-V). For help completing it, see the Guide to the General GST/HST and QST Rebate Application (FP-2189.G-V).

Rebate of QST paid on the purchase of a road vehicle

In accordance with certain terms and conditions, the situations in which purchases are tax exempt are the same for all goods, including road vehicles.

Vehicle purchased from a registrant that is not a dealer

The GST and QST do not apply if you as a First Nations member (Indian registered under the Indian Act) purchased a road vehicle from a vendor that is not a dealer and:

  • you presented proof of your Indian status to the vendor when you purchased the vehicle; and
  • the vendor or the vendor's agent delivered the vehicle to a reserve.

Likewise the GST and QST do not apply if the the purchase was made by a band council, tribal council or band-empowered entity and:

  • the vendor is given a document confirming that the purchaser is in fact a band council, tribal council or band-empowered entity; and
  • the vendor or the vendor's agent delivered the vehicle to a reserve.

Where the purchaser is a band-empowered entity that is a legal person, the document must also confirm that the vehicle is for band management activities.

In addition, in order to be exempted from paying the QST to the Société de l'assurance automobile du Québec (SAAQ) when the vehicle is registered, you must first obtain form VDE-23-V, Certificate of Determination Respecting the QST: Registration of a Road Vehicle, from us by completing form VD-55.1-V, Application for a Certificate of Determination Respecting the QST: Registration of a Road Vehicle, and submitting the required supporting documents upon registration of the vehicle.

However, if you are unable to obtain form VDE-23-V before visiting an SAAQ office, you can apply for a rebate of the QST by completing form VD-60.R-V, Application for a QST Rebate for a Road Vehicle. Send us the form, along with the purchase contract and documents supporting the exemption:

The same procedure applies if you purchase a road vehicle from another individual.

Vehicle purchased from a dealer

The GST and QST do not apply if you as a First Nations member (Indian registered under the Indian Act) purchased a road vehicle from a dealer and:

  • you presented proof of your Indian status; and
  • the vehicle was delivered to a reserve by the dealer or the dealer's agent.

Likewise the GST and QST do not apply if the purchase was made by a band council, tribal council or band-empowered entity and:

  • the dealer is given a document confirming that the purchaser is in fact a band council, tribal council or band-empowered entity; and
  • the dealer or the dealer's agent delivered the vehicle to a reserve.

Where the purchaser is a band-empowered entity that is a legal person, the document must also confirm that the vehicle is for band management activities.

In addition, the dealer must complete the Attestation de transaction avec un commerçant (ATAC) form required by the SAAQ and write the following note in the appropriate box: “Sale to a First Nations member – Delivery to a reserve (name of reserve).” Once the ATAC form has been completed, you are exempted from paying the QST when the road vehicle is registered. However, if the QST was collected by the SAAQ where you were entitled to an exemption, you can apply for a rebate by completing form VD-60.R-V, Application for a QST Rebate for a Road Vehicle. Send us the form, along with the purchase contract and documents supporting the exemption:

Program for Administering the Consumption Tax Exemption for First Nations

The Program for Administering the Consumption Tax Exemption for First Nations allows registered First Nations members, band councils, tribal councils and band-empowered entities to purchase fuel at a service station situated on a reserve or in a First Nations settlement in Québec, without having to pay the fuel tax.

The program also allows registered First Nations members to buy alcoholic beverages for personal use without paying the tax on alcoholic beverages at a retail outlet situated on a reserve or in a First Nations settlement in Québec.

Band councils can apply for a refund of the tax on alcoholic beverages paid on alcoholic beverages purchased at a retail outlet situated on a reserve or in a First Nations settlement in Québec.

If you paid the fuel tax or the tax on alcoholic beverages, you can apply for a refund of the tax paid by completing and sending us the following forms (as applicable):

  • 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).

For more information, see Program for Administering the Consumption Tax Exemption for First Nations.

Note End of note

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