GST/HST Notices - Notice 277
October 2012

Starting October 10, 2012, the First Nations goods and services tax (FNGST) will apply to supplies made on the lands of the Nekaneet First Nation, excluding supplies made on the reserve (i.e., Treaty Four Reserve Grounds 77) that the Nekaneet First Nation shares with other Saskatchewan First Nations. Lands subject to the FNGST include the urban reserve in Swift Current, on which the Living Sky Casino is located, and their urban reserve in Regina.

Everyone, including Indians, pays the FNGST on goods or services acquired on the reserve lands of the Nekaneet First Nation.

As the FNGST is designed to work within the GST/HST framework, no additional forms or changes to registration will be required. Vendors will simply apply the FNGST to their supplies of goods and services made on the reserves of the Nekaneet First Nation in the same manner as the GST/HST.

Self-assessment

The Nekaneet First Nation and its Indian members are still eligible for tax relief on goods and services acquired on a reserve where an FNGST or other First Nations tax does not apply. However, if the Nekaneet First Nation or an Indian individual acquires goods on a tax-relieved basis and brings the goods onto a reserve of the Nekaneet First Nation where the FNGST applies, they will be liable for the tax on these goods. They will have to complete Form GST531, Return for Self-assessment of the First Nations Goods and Services Tax (FNGST) and submit it to the Canada Revenue Agency (CRA) together with the FNGST payable on the goods acquired.

Further information

If you require additional information on the FNGST, see Booklet RC4365, First Nations Goods and Services Tax (FNGST), or contact the CRA at 1-800-959-5525. You can obtain Form GST531 from any tax services office or on the CRA's Web site at www.cra-arc.gc.ca.

Enquiries by telephone

All technical publications on GST/HST are available on the CRA Web site at www.cra.gc.ca/gsthsttech.