News and Insights

British Columbia Updates Bulletin on Sales to First Nations

Tax Development Oct 24, 2014

British Columbia Bulletin MFT-CT 002, “Sales to First Nations, and the Exempt Fuel Retailer Program”, provides information about the application of motor fuel tax and carbon tax to sales to First Nations.  

The bulletin has been revised to include information on sales to different types of partnerships (including general, limited, and limited liability) with a First Nation partner(s), as these entities may be entitled to motor fuel tax and carbon tax exemptions on fuel purchases made on First Nation land.

In addition, exempt fuel retailers are required to submit an amended return, if an error in a tax return from a previous reporting period is identified.