News and Insights

British Columbia updates Information on PST Exemption for First Nations

Tax Development Jun 25, 2019

First Nations individuals holding “Certificate of Indian Status” I.D. cards and First Nations bands have been able to purchase goods and services delivered or provided on First Nations land without payment of British Columbia PST. Recently, British Columbia Provincial Sales Tax (PST) Bulletin PST 314, “Exemptions for First Nations” was updated to indicate that Maa-nulth Nations land does not qualify as First Nation land for purposes of the PST exemptions for First Nation individuals or bands. Vendors should be aware that members of Maa-nulth-aht have Certificate of Indian Status cards but are not eligible for the PST exemption for First Nations.