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 a technological solution) that can be used to apply the consumption tax exemption for First Nations.

Currently, First Nations members (Indians, Crees and Naskapis), band councils, tribal councils and band-empowered entities registered under the Program for Administering the Fuel Tax Exemption for Indians are not required to pay the fuel tax when they buy fuel for personal use from a retail dealer situated on a reserve or an Indian establishment in Québec.

Note

In 2023, duly registered First Nations members will also be able to buy alcoholic beverages for personal use without paying the specific tax on alcoholic beverages at retail dealers situated on a reserve or at Indian establishments in Québec registered under the Program.

End of note

For more information on the technological 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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