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

Consumption Tax Exemption for First Nations

The Consumption tax exemption for First Nations field of activity is for developers who have developed or plan on developing a “point-of-sale” type product (also referred to as an IT solution) that can be used to apply the consumption tax exemption for First Nations.

Under the Program for Administering the Consumption Tax Exemption for First Nations, First Nations members (Indians registered under the Indian Act), band councils, tribal councils and band-empowered entities registered under the program can purchase fuel for personal use 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 at retail outlets situated on a reserve or in a First Nations settlement in Québec without having to pay the tax on alcoholic beverages.

For more information on the IT solution used to apply the consumption tax exemption for First Nations and on how to have a product certified, see the following pages:

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