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Technological Solution: Consumption Tax Exemption for First Nations

The technological solution used to apply the consumption tax exemption for First Nations must let users send us transaction data regarding fuel sales made to someone who holds an attestation d'inscription (registration card) under the Program for Administering the Fuel Tax Exemption for Indians.

The solution works with:

  • an automated solution developed by a product developer;
  • our systems.

As of July 1, 2023, First Nations members registered under the program will also be able to buy alcoholic beverages for personal use without paying the tax on alcoholic beverages at retail dealers (convenience store or grocery store) situated on a reserve or in a First Nations settlement in Québec registered under the Program.

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Automated solution

The product you develop must include the following:

  • a point-of-sale terminal (PST);
  • a point-of-sale server (PSS).

Point-of-sale terminal (PST)

The PST is a piece of equipment used to apply the fuel tax exemption for First Nations at retail dealers (and eventually, the exemption of the tax on alcoholic beverages). It must be able to:

  • check eligibility for the consumption tax exemption through the PSS;
  • collect registration card and sales information;
  • produce a sales receipt;
  • keep a database of valid certificate information that can be used offline; and
  • confidentially and securely send the required information to the PSS in real time.

Point-of-sale server (PSS)

The PSS is a server hosted traditionally at a location in Canada or hosted in a cloud environment. It must be able to:

  • receive information from us and confirm that it was processed;
  • confirm eligibility for the consumption tax exemption;
  • receive and validate transaction data in real time;
  • accumulate transaction data received from the PST; and
  • send us the sales data in a consolidated XML file.

Revenu Québec's systems

To apply the consumption tax exemption, your automated solution must communicate with our systems. Our systems can:

  • receive, validate and file transaction data daily;
  • give retail dealers required information;
  • handle tax refunds for retail dealers; and
  • check data.

Technical information

You should develop your product to use:

  • XML for the files sent to us;
  • at least 8 gigabytes of RAM;
  • a Microsoft operating system;
  • Axway software (our “Échanges interorganismes” system uses Axway to exchange data with other government departments and public or private organizations).
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