GST/HST NOTICE306 — Tsawwassen First Nation Implements the First Nations Goods and Services Tax (FNGST)

📌 Overview

NOTICE306 is a Canada Revenue Agency publication that explains the implementation of the First Nations Goods and Services Tax (FNGST) by the Tsawwassen First Nation on its lands. The notice describes how the FNGST operates alongside the federal GST/HST tax framework on Tsawwassen Lands. The publication was updated on January 17, 2024 to reflect amendments to the Tsawwassen Final Agreement.

📍 What Is FNGST on Tsawwassen Lands?

Under the Tsawwassen First Nation Final Agreement, the Tsawwassen Government has authority to impose a value‑added tax known as the First Nations Goods and Services Tax (FNGST) on taxable supplies made on Tsawwassen Lands, effective from May 1, 2017. This tax applies in a similar way to the federal GST/HST but is administered under the First Nations Goods and Services Tax Act.

On taxable property or services acquired on Tsawwassen Lands, vendors must charge FNGST instead of GST or the federal part of the HST that would normally apply. There are no separate registration requirements for vendors under FNGST — they collect the tax in the same manner and at the same rates as the GST/HST framework.

🧾 Self‑Assessment of FNGST

If a person acquires goods that were relieved of GST/HST off Tsawwassen Lands and then brings those goods onto Tsawwassen Lands, they may be required to self‑assess the FNGST. This means completing and submitting Form GST531 — Return for Self‑Assessment of the FNGST — to the Canada Revenue Agency along with the applicable FNGST payable on the goods.

📌 Relationship to GST/HST System

The FNGST is designed to operate within the existing GST/HST framework. When supplies are made on Tsawwassen Lands, the FNGST is charged instead of the federal GST or HST component. For suppliers and purchasers, this means handling tax in the same procedural way, but applying the correct tax (FNGST) as specified under the First Nations law.

The notice also points users to related technical resources for detailed interpretation and practical application of FNGST, including GST/HST Technical Information Bulletin B‑102: First Nations Goods and Services Tax – Place of Supply, which outlines place‑of‑supply rules that determine when FNGST applies.

📍 Contact and Further Information

For general GST/HST enquiries including those about FNGST, contact CRA Business Enquiries at 1‑800‑959‑5525. For technical information related to GST/HST implementation issues, including FNGST, call CRA’s GST/HST Rulings at 1‑800‑959‑8287.

📌 Practical Takeaways

• The FNGST has been in effect on Tsawwassen Lands since May 1, 2017, replacing the federal GST/HST for taxable supplies made on those lands.
• Everyone purchasing taxable goods or services on Tsawwassen Lands must pay FNGST where applicable, including Indians, citizens and non‑members.
• Self‑assessment may be required when goods are brought onto Tsawwassen Lands that were previously relieved of GST/HST.
• No separate vendor registration is required for FNGST; vendors handle it under the same procedural system as GST/HST.