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 Tax (“FNT”), how to collect and report the tax and when the tax applies. A GST/HST registrant selling listed products on a reserve is required to collect and remit FNT. In this release, the First Nations of Shuswap in British Columbia and Whitecap Dakota in Saskatchewan have been removed from the chart in Appendix A which lists First Nations who have passed by-laws to impose FNT on their reserves.
CRA RC4072
