News and Insights

British Columbia Tax Bulletin MFT-CT 002

Tax Development Oct 19, 2010

British Columbia has updated this bulletin to provide information on how motor fuel tax and carbon tax apply on sales to the Tsawwassen First Nation band as a result of the Tsawwassen First Nation Agreement.  Under the Tsawwassen First Nation Agreement, Tsawwassen First Nation band ceased to be an Indian band as defined under the Indian Act and Tsawwassen lands are not considered reserve lands.  As a consequence, Tsawwassen First Nation band now pays motor fuel tax and carbon tax.

Individual Tsawwassen members remain exempt from motor fuel tax and carbon tax for purchases on reserve until April 30, 2017, and must present their valid Certificate of Indian Status Card to receive the exemption at point-of-sale.