Kahkewistahaw First Nation Implements the First Nations Goods and Services Tax
GST/HST Notices - Notice 291
December 2015
Starting December 11, 2015, the First Nations Goods and Services Tax (FNGST) will apply to supplies made on the lands of the Kahkewistahaw First Nation, excluding supplies made on the reserve (i.e., Treaty Four Reserve Grounds 77) that the Kahkewistahaw First Nation shares with other Saskatchewan First Nations. Lands subject to the FNGST include the urban reserve in Yorkton on which the Painted Hand Casino is located.
Everyone, including Indians, will pay the FNGST on goods or services acquired on the reserve lands of the Kahkewistahaw 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 Kahkewistahaw First Nation in the same manner as the GST/HST.
Special rules exist for leased vehicles under the First Nations Goods and Services Tax Act. For more information, see Specified motor vehicles supplied by way of lease, licence or similar arrangement in GST/HST Technical Information Bulletin B-102, First Nations Goods and Services Tax - Place of Supply.
Self-assessment
The Kahkewistahaw 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 a First Nation or an Indian individual acquires goods on a tax-relieved basis and brings the goods onto the reserves of the Kahkewistahaw First Nation, they will be liable for the FNGST 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 Guide RC4365, First Nations Goods and Services Tax (FNGST), or GST/HST Technical Information Bulletin B-102, First Nations Goods and Services Tax - Place of Supply 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.
Contact us
All GST/HST technical publications are available on the CRA website at www.cra.gc.ca/gsthsttech.
To make a GST/HST enquiry by telephone:
- for general GST/HST enquiries, call the Business Enquiries line at 1-800-959-5525;
- for technical GST/HST enquiries, call 1-800-959-8287.
If you are located in Quebec, contact Revenu Québec at 1-800-567-4692 or visit their website at www.revenuquebec.ca.
If you are a selected listed financial institution (whether or not you are located in Quebec) and require information on the GST/HST or QST, call one of the following numbers:
- for general enquiries, call 1-800-959-5525;
- for technical enquiries, call 1-855-666-5166.