Consumption Taxes - Indians

Under the Indian Act, goods and services purchased on Indian reserves or in Indian settlements by an Indian, an Indian band or a band-empowered entity are exempt from taxation. Therefore, these individuals or entities do not pay GST or QST on purchases made on reserves or in settlements and they are entitled to a refund of taxes paid in error.

In addition, under the Program for Administering the Fuel Tax Exemption for Indians, Indians can purchase fuel at service stations situated on Indian reserves or in Indian settlements in Québec without having to pay the fuel tax. The program, in effect since July 1, 2011, also applies to band councils, tribal councils and band-empowered entities.

This section contains documents presenting the rights and obligations specific to Indians of Québec, with respect to consumption taxes.

  • Form CA-1001-V, Registration Application for Indians

    This form is intended for registered Indians within the meaning of the Indian Act who wish to register for the Program for Administering the Fuel Tax Exemption for Indians.

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

    This form is intended for Indians who are registered for the Program for Administering the Fuel Tax Exemption for Indians and wish 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 Entity

    This form is intended for band councils, tribal councils or band-empowered entities who wish to register for the Program for Administering the Fuel Tax Exemption for Indians.

  • 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 Fuel Tax Exemption for Indians and wish 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 an Indian, a Band Council, a Tribal Council or a Band-Empowered Entity

    This form is intended for Indians, Indian bands, tribal councils or band-empowered entities wishing to apply for a refund of the fuel tax paid on fuel purchased for the use of the Indian, band, tribal council or band-empowered entity at a fuel distribution establishment operated by a retail dealer on an Indian reserve 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 Indian Reserves

    This form is intended for fuel retail dealers operating a service station situated on an Indian reserve in Québec and registered for the Program for Administering the Fuel Tax Exemption for Indians.

  • 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 Fuel Tax Exemption for Indians.

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

    This guide is intended for fuel retail dealers situated on a reserve or in an Indian settlement in Québec that use (or that wish to use) the automated solution provided for under the Program for Administering the Fuel Tax Exemption for Indians.

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

    This form is intended for fuel retail dealers operating a service station situated on an Indian reserve in Québec and registered for the Program for Administering the Fuel Tax Exemption for Indians.

  • Form CA-1010-V, Election of a Designated Supplier – Program for Administering the Fuel Tax Exemption for Indians

    This form is intended for retail dealers operating a service station situated on an Indian reserve in Québec and selling fuel to Indians. Retail dealers must use this form to elect a designated supplier under the Program for Administering the Fuel Tax Exemption for Indians.

  • New tax measures relating to First Nations peoples
    Tax News
    (Special 2006-2007 budget)

    This article presents the new tax measures relating to First Nations peoples contained in the 2006-2007 Québec Budget Speech.

  • General GST/HST Rebate Application (FP-189-V)

    This form is to be completed by a person that wishes to claim a goods and services tax (GST) or harmonized sales tax (HST) rebate. It may be used by an Indian entitled to an exemption who paid GST in error.

  • General Application for a Québec Sales Tax (QST) Rebate [VD-403-V]

    This form is to be completed by a person that wishes to claim a rebate of the QST paid on certain property or services. It may therefore be used by an Indian entitled to an exemption who paid QST in error.

  • Tax exemption for Indians: Recognized proof required
    News article, November 22, 2004

    This news article reiterates the conditions to be met by an Indian in order to acquire property and services without paying GST and QST. An Indian must, among other things, provide proof of Indian status.

  • Rules Relating to Indians (TVQ. 16-17/R2)

    This bulletin gives the rules relating to Indians for the purposes of the QST and gives the Québec particularities retained in respect of Indian establishments.

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

    This bulletin explains the rules concerning Indians, Indian bands and band-empowered entities, and the application of the tax on 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 brochure 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 an Indian, an Indian band or a band-empowered entity.

  • 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 an Indian or an Indian band and the QST is not to be collected on the road vehicles you acquire. For more information, contact us.

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