News and Insights

British Columbia Notice to Fuel and Tobacco Sellers, “Tax-Exempt Sales to Status Indians and the TCRD”

Tax Development Jul 21, 2011

The province has issued this new notice that explains the procedure for accepting a Temporary Confirmation of Registration Document (TCRD) issued by Aboriginal Affairs and Northern Development Canada (AANDC) to individuals who have not yet received their Certificate of Indian Status card.  

In order to support exemptions from fuel, carbon or tobacco tax on purchases on a reserve to a qualifying person, a retailer must generally obtain proof of Indian status from the purchaser’s Indian status card.  However, in cases where a customer has recently registered as a status Indian, they may not have received their status card.  Fuel and tobacco sellers may accept an original TCRD as proof of Indian status.  The TCRD shows the person’s name, registration number, registration date and expiration date.  The status Indian must also provide a piece of government issued photo identification to support the exemption.  The TCRD is printed on AANDC letterhead with the Government of Canada logo.  

BC Notice 2011-005