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The Charter of the French language and its regulations govern the consultation of English-language content.

Consumption Taxes – First Nations

Under the Indian Act, the personal property of an Indian or a band situated on a reserve, as well as the interest of an Indian or band situated on a reserve or surrendered lands, are exempt from taxation.

In the Québec tax system, goods and services purchased on a reserve or in a First Nations settlement in Québec by a First Nations member (Indian registered under the Indian Act), a band, tribal council or band-empowered entity are tax exempt. Therefore, these individuals or entities do not pay GST or QST on purchases made on a reserve and they are entitled to a refund of taxes paid in error.

Note Program for Administering the Consumption Tax Exemption for First Nations

In effect since July 1, 2023, the Program for Administering the Consumption Tax Exemption for First Nations is gradually replacing the Program for Administering the Fuel Tax Exemption for Indians, while maintaining the fuel tax exemption under the same conditions as before. The new program 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 retail outlets situated on a reserve or in a First Nations settlement in Québec.

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

End of note

This section contains documents presenting the rights and obligations specific to Québec's First Nations members (Indians registered under the Indian Act), band councils, tribal councils and band-empowered entities:

  • Form CA-1001-V, Registration Application for First Nations Members

    This form is intended for registered First Nations members who want to register for the Program for Administering the Consumption Tax Exemption for First Nations.

  • Form CA-1001.M-V, Request to Modify Registration Information or to Replace the Attestation d'Inscription Issued to First Nations Members

    This form is intended for First Nations members who are registered for the Program for Administering the Consumption Tax Exemption for First Nations and want to modify information on a registration application they have already filed or have their registration card replaced, if it was lost or stolen.

  • Form CA-1002-V, Registration Application for Band Councils, Tribal Councils or Band-Empowered Entities

    This form is intended for band councils, tribal councils or band-empowered entities who want to register for the Program for Administering the Consumption Tax Exemption for First Nations.

  • Form CA-1002.M-V, Request to Modify Registration Information or to Replace the Attestation d'Inscription Issued to a Band Council, Tribal Council or Band-Empowered Entity

    This form is intended for band councils, tribal councils or band-empowered entities who are registered for the Program for Administering the Consumption Tax Exemption for First Nations and want to modify information on a registration application that has already been filed, cancel one or more registration cards, or have one or more registration cards replaced, in the event of a loss or theft.

  • Form CA-90-V, 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

    This form is intended for First Nations members, band councils, tribal councils or band-empowered entities wishing to apply for a refund of the fuel tax paid on fuel purchased for personal use at a service station situated on a reserve or in a First Nations settlement in Québec. The retail dealer in question must hold a registration certificate issued under the Act respecting the Québec sales tax.

  • Form VD-90-V, Application for a Refund of the Tax on Alcoholic Beverages Paid by a First Nations Member or a Band Council

    This form is intended for First Nations members or band councils that want to apply for a refund of the tax on alcoholic beverages paid on alcoholic beverages purchased for personal use at a retail outlet situated on a reserve or in a First Nations settlement in Québec. The retail dealer in question must hold a registration certificate issued under the Act respecting the Québec sales tax.

  • Form CAZ-1020-V, Monthly Return for Retail Dealers Situated on Reserves

    This form is intended for fuel retail dealers operating a service station situated on a reserve or in a First Nations settlement in Québec and participating in the Program for Administering the Consumption Tax Exemption for First Nations.

  • Guide for Retail Dealers Using Paper Forms – Program for Administering the Fuel Tax Exemption for Indians (IN-258-V)

    This guide is designed to help retail dealers using paper forms meet their obligations pursuant to the Program for Administering the Consumption Tax Exemption for First Nations (which replaces the Program for Administrating the Fuel Tax Exemption for Indians).

  • Guide for Retail Dealers Using the Automated Solution – Program for Administering the Consumption Tax Exemption for First Nations (IN-258.SA-V)

    This guide is intended for retail dealers of fuel or alcoholic beverages on a reserve or in a First Nations settlement in Québec that use (or want to use) the IT solution provided for under the Program for Administering the Consumption Tax Exemption for First Nations.

  • Form CAZ-1020.A-T, Register of Retail Sales Made to First Nations – Program for Administering the Consumption Tax Exemption for First Nations

    This form is intended for fuel retail dealers operating a service station situated on a reserve or in a First Nations settlement in Québec and participating in the Program for Administering the Consumption Tax Exemption for First Nations.

  • Form CA-1010-V, Election of a Designated Supplier – Program for Administering the Consumption Tax Exemption for First Nations

    This form is intended for retail dealers operating a service station situated on a reserve or in a First Nations settlement in Québec and selling fuel to First Nations members, band councils, tribal councils and band-empowered entities. Retail dealers must use this form to elect a designated supplier under the Program for Administering the Consumption Tax Exemption for First Nations.

  • General GST/HST and QST Rebate Application (FP-2189-V)

    This form is used to claim a rebate of the GST, HST or QST paid on certain property (for example, a First Nations member paid GST/HST and QST in error when they were entitled to an exemption). 

  • Rules applicable to the bands of Hunter's Point, Kitcisakik and Pakuashipi and to the members of those bands (TVQ. 16-17/R3)

    This bulletin gives the rules relating to First Nations members, bands, tribal councils and band-empowered entities for the purposes of the QST and gives the Québec particularities retained in respect of First Nations settlements.

  • Payment of the tax on automobile insurance premiums by Indians and Indian bands (TVQ. 512-1)

    This bulletin explains the rules concerning First Nations members, bands, tribal councils and band-empowered entities, and the application of the tax on insurance premiums to their automobile insurance premiums and the insurance contributions they are required to pay to the Société de l'assurance automobile du Québec (SAAQ).

  • The QST, the GST/HST and Road Vehicles (IN-624-V)

    This guide provides relevant information on the application of taxes, trade-ins, leases, gifts of used road vehicles and the registration of road vehicles. Certain particularities apply where the road vehicle is purchased or leased by a First Nations member.

  • Application for a QST Rebate for a Road Vehicle (VD-60.R-V)

    This form is to be completed by a person applying for a rebate or partial rebate of the QST paid with respect to a road vehicle.

  • Certificate of Determination Respecting the QST: Registration of a Road Vehicle (VDE-23-V)

    Revenu Québec may issue this certificate to you prior to the registration of a road vehicle if you are a First Nations member, a band council, a tribal council or a band-empowered entitity and the QST is not to be collected on the road vehicles you acquire. For more information, contact us.

Note End of note

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