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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, Mohawks who ordinarily live in Kahnawake do not have to pay the QST when acquiring corporeal movable property intended for personal use or consumption, provided:

  • the transaction was conducted in one of the municipalities covered by the measures; and
  • the individual shows the required ID at the time of the transaction.

Corporeal movable property

Most types of corporeal movable property are covered by the special measures. However, the QST still applies on purchases of the following items:

  • meals in a restaurant or similar establishment that are not delivered to Kahnawake
  • fuel
  • alcoholic beverages
  • cannabis products

Required ID

To benefit from this QST exemption, a Kahnawake Mohawk must show two pieces of identification:

  • their Certificate of Indian Status issued by the Government of Canada containing the following:  
    • proof that he or she is a member of the Kahnawake band
    • the registration number (band number) starting with 0700 or 0701 or, if the registry group on the certificate is “Caughnawaga”, the three- or four-digit number
  • one of the following: 
    • their Québec driver's licence 
    • their Québec health insurance card 
    • their birth certificate 

Municipalities covered by the measures 

The QST-exemption special measures respecting sales to Kahnawake Mohawks apply in the municipalities listed below.

Municipalities of the MRC de Roussillon 

  • Candiac
  • Châteauguay
  • Delson
  • La Prairie
  • Léry
  • Mercier
  • Saint-Constant
  • Sainte-Catherine
  • Saint-Isidore
  • Saint-Mathieu
  • Saint-Philippe

Other municipalities

  • Baie-D'Urfé
  • Beaconsfield
  • Brossard
  • Côte-Saint-Luc
  • Dollard-Des Ormeaux
  • Dorval
  • Hampstead
  • Kirkland
  • L'Île-Dorval
  • Longueuil
  • Montréal
  • Montréal-Est
  • Montréal-Ouest
  • Mont-Royal
  • Pointe-Claire
  • Sainte-Anne-de-Bellevue
  • Saint-Lambert
  • Senneville
  • Westmount

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 a First nations member, a band council, a tribal council or a band-empowered entity purchases property and this property is delivered to Kahnawake or another reserve by the vendor or the vendor's agent, the general rules of the consumption tax exemption for First Nations apply.

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