This booklet has been updated to reflect the 2008 GST/HST rate reduction to 5% and 13% respectively, which was effective January 1, 2008. This booklet provides information on what is First Nations Goods and Services Tax (“FNGST”), how to collect and report the tax and when the tax applies. FNGST is a 5% tax on supplies of most goods and services on First Nations lands where FNGST applies. FNGST applies to supplies of goods and services on these lands and in the same way that the GST/HST applies to supplies of goods and services within the rest of Canada. When FNGST applies to a supply, then the GST does not.
CRA RC4365
“First Nations Goods and Services Tax (FNGST)”CRA Booklet RC4365, “First Nations Goods and Services Tax (FNGST)”