The Application of Section 87 of the Indian Act to DFN Citizens

GST/HST Notices - Notice 345
July 2026

Except as otherwise noted, all statutory references in this publication are to the provisions of the Excise Tax Act (ETA). The information in this publication does not replace the law found in the ETA and its regulations. Although correct at the time of issue, this publication may not have been updated to reflect subsequent legislative changes.

If this information does not completely address your particular situation, you may wish to refer to the ETA or relevant regulation, or call GST/HST Rulings at 1‑800‑959‑8287 for additional information. If you require certainty with respect to any particular GST/HST matter, you may request a ruling. GST/HST Memorandum 1-4, Requesting a GST/HST Ruling or Interpretation, explains how to obtain a ruling or an interpretation.

If you are located in Quebec and wish to request a ruling related to the GST/HST, please call Revenu Québec at 1‑800‑567‑4692. You may also visit the Revenu Québec website at revenuquebec.ca to obtain general information.

For listed financial institutions that are selected listed financial institutions (SLFIs) for GST/HST or Quebec sales tax (QST) purposes or both, whether or not they are located in Quebec, the CRA administers the GST/HST and the QST. If you wish to make a technical GST/HST or QST enquiry related to SLFIs, please call 1‑855‑666‑5166.

GST/HST rates

Reference in this publication is made to supplies that are subject to the GST or the HST. The GST/HST rates are those that were in effect at the time of publishing. For the list of all applicable GST/HST rates (current and historic), go to GST/HST calculator (and rates).

If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Memorandum 3-3-2, Place of Supply in a Province – Overview.

Table of Contents

• Overview
• Amendments to the Délı̨nę Final Self-Government Agreement
• GST/HST implications of the amendments

Overview

GST/HST Technical Information Bulletin B-039, GST/HST Administrative Policy – Application of the GST/HST to Indians (TIB B-039), describes the GST/HST relief policy of the Canada Revenue Agency relating to Indians. The treatment of purchases made by an Indian under the GST/HST is consistent with section 87 of the Indian Act under which the personal property of an Indian or an Indian band situated on a reserve, and their interests in reserve lands or surrendered lands, are not subject to tax.

TIB B-039 does not apply to individuals who are not registered under the Indian Act.

Amendments to the Délı̨nę Final Self-Government Agreement

The Déline Got’ine Government, the Government of Canada, and the Government of the Northwest Territories each consented to amendments to the Déline Final Self-Government Agreement, which took effect on March 13, 2026. Under these amendments, section 87 of the Indian Act now applies to provide relief from the GST/HST imposed under Part IX to a DFN Citizen^{Footnote 1} who is registered under the Indian Act.

GST/HST implications of the amendments

Effective March 13, 2026, a DFN Citizen who is registered under the Indian Act is eligible for GST/HST relief on purchases of property and services when the requirements described in TIB B-039 are met.

DFN Citizens were not eligible for GST/HST relief from October 1, 2024, to March 12, 2026.

Further information