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
This form must be completed by First Nations members (Indian registered under the Indian Act), band councils, tribal councils or band-empowered entities that want to apply for a refund of the fuel tax paid on fuel purchased for their own consumption at a fuel retail outlet operated by a retail dealer 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 (QST).