News and Insights

CRA Technical Information Bulletin B-102, “First Nations Goods and Services Tax – Place of Supply”

Tax Development Jul 08, 2011

The Canada Revenue Agency has revised this bulletin to reflect the place of supply rules under the HST, as described in GST/HST Technical Information Bulletin B-103, “Place of supply rules for determining whether a supply is made in a province”.

This bulletin explains the place of supply rules that determine how the First Nations Goods and Services Tax (FNGST) applies to supplies where a First Nation has imposed this tax. For the most part, as long as GST or FNGST is collectible, it is not necessary to apply the place of supply rules as the rate of both taxes is the same. However, under certain situations where an Indian or an Indian band acquires property or services, it will be necessary to know where the supply is considered to take place, as the provincial component of the HST may apply, or the supply may be relieved of tax under section 87 of the Indian Act.   

CRA B-102