Effective April 3, 2009, the Tsawwassen First Nation Final Agreement came into effect and the Tsawwassen First Nation ceased to be an Indian band as defined in the Indian Act (Canada). Tsawwassen First Nation government bodies are no longer eligible for a point-of-sale exemption from provincial taxes on purchases of taxable items. This notice was recently issued by British Columbia to explain how tax applies to sales made to Tsawwassen First Nation customers.
BC Tsawwassen First Nation
British Columbia Tax Notice 2009-003, “Sales to Tsawwassen First Nation Customers
Tax Development Sep 17, 2009