GST/HST Notice 300 — Déline First Nation Ratification of their Final Self‑Government Agreement

📌 Overview

NOTICE300 is a Canada Revenue Agency (CRA) GST/HST notice that explains the tax effects of the Déline Final Self‑Government Agreement, which became effective on September 1, 2016. This notice outlines changes in tax relief eligibility under section 87 of the Indian Act and new refund provisions under the self‑government arrangements.

📍 Key Points of the Agreement

The Depine Final Self‑Government Agreement replaced the Déline First Nation band and the Charter Community of Déline with the Déline Got’ine Government (DGG). As a result:

  • The former Déline First Nation band no longer exists under the Indian Act.
  • Tax relief previously available under section 87 of the Indian Act (including GST/HST relief for Indians) no longer applies to the DGG itself.
  • Indian citizens of Déline may continue receiving tax relief under section 87 during a transitional period, where conditions are met, up to and including September 30, 2024.
  • The lands under the DGG are not treated as reserve lands for GST/HST relief purposes after the band is dissolved.

📌 Transitional Tax Relief and Refunds

During the transitional period, eligible Déline Indian citizens could continue to receive GST/HST relief under the administrative policy B‑039 when conditions are met.

After September 1, 2016, under the new Déline Tax Treatment Agreement (TTA), the DGG and its eligible entities became entitled to a 100% refund of the GST or the federal part of the HST paid on qualifying goods and services, provided input tax credits are not available and other eligibility conditions are met.

The refund is claimed using Form GST66 — Application for the GST/HST Public Service Bodies’ Rebate and GST Self‑government Refund, which must be filed within four years after the tax was paid.

🧾 Tax Treatment and the DGG

A new tax under the Déline GST Act will be imposed on Déline Lands and works within the existing GST framework. This tax is collected in the same manner as GST/HST, and vendors do not require additional registration.

📍 Practical Implications

  • Indian citizens may still benefit from transitional GST/HST tax relief under section 87 up to the specified cutoff date.
  • The DGG itself is not eligible for tax relief under section 87 as it is no longer a band under the Indian Act.
  • Refunds of GST/HST under the TTA are available through the CRA using GST66 if eligibility criteria are met.
  • The DGG tax operates like GST/HST and does not change vendor reporting for supplies on Déline Lands.

📞 Additional Information

For GST/HST enquiries related to this notice or other GST/HST issues, contact CRA Business Enquiries at their toll‑free line or the GST/HST Rulings Centre.