News and Insights

CRA GST/HST Notice No. 143, “Application of GST/FNGST to Yukon First Nations and their Members”

Tax Development Sep 21, 2008

The Canada Revenue Agency has issued this notice to explain how GST/HST will apply to First Nations and their members in the Yukon on property and services acquired in the Yukon and outside the Yukon. In addition, the notice discusses how First Nations Goods and Services Tax (FNGST) will be imposed by most Yukon First Nations with a final land claim agreement with the federal government.

CRA Notice 143