Special Measures for the Mohawks of Kahnawake

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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

Required ID

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 containing 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

Municipalities covered by the measures 

The QST-exemption 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 an Indian, 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 for sales to Indians apply.

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