Nisga'a Citizens and GST/HST

GST/HST Notices - Notice 234
June 2008

The transitional goods and services tax/harmonized sales tax (GST/HST) relief provided to qualifying Nisga'a citizens expires May 31, 2008.

As of June 1, 2008, everyone will be subject to GST/HST when acquiring taxable supplies on Nisga'a lands that formerly were reserve lands, or on a reserve elsewhere.

Nisga'a citizens living in the urban locals of Prince Rupert/Port Edward, Terrace and Greater Vancouver or elsewhere in Canada are also now subject to GST/HST when goods are acquired on a reserve.

The transitional relief provided under the Nisga'a Final Agreement Indian Remission Order remains in effect for all other taxes until December 31, 2012.

Nisga'a lands that were former reserves in British Columbia include:

• The Nisga'a Village of New Aiyansh,
• The Nisga'a Village of Gitwinksihlkw,
• The Nisga'a Village of Laxgalt'sap, and
• The Nisga'a Village of Gingolx.

Enquiries by telephone

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