First Nations with a self-government agreement in place have given up all tax relief under section 87 of the Indian Act. In BC, as of the time of publishing this article, purchases made by the Nisga’a Nation (BC) citizens are subject to 12% HST.
This excerpt is taken from the CRA, GST/HST Notice #238:
“As of June 1, 2008, Nisga’a citizens resident on and off Nisga’a lands, are no longer entitled to tax relief set out in TIB B-039. This includes Nisga’a citizens in the urban locals of Prince Rupert/Port Edwards, Terrace and Greater Vancouver.
Exception: Relief from the GST/HST, set out in TIB B-039, continues to apply to Nisga’a members that are not Nisga’a citizens.”
Profit Drivers Training clients have quick and easy access to all topic-specific publications issued by CRA with direct reference to pages applicable to vehicle purchases. Simplified clarification of the tax laws provided in our Training and Resource Centers have been verified by the Rulings department of CRA. To find out more about our Training Programs, call Cathy Ph: #250-888-6883 or email her today.
Tags: 12% HST, BC, first nations, Greater Vancouver, Indian Act, Nisga'a citizens, Nisga'a lands, Nisga'a Nation (BC), Port Edwards, Prince Rupert, self-government agreement, tax relief, Terrace
