B.C. sales taxes (carbon tax, motor fuel tax, provincial sales tax [PST], tobacco tax)
Please read official notice here: Ministry of Finance Tax Notice
Huu-ay-aht First Nations is a Maa-nulth Treaty Nation and Maa-nulth Treaty individuals are now exempt from B.C. sales taxes.
Huu-ay-aht Effective Date: June 23, 2023
The Maa-nulth First Nations Final Agreement, Nisga’a Final Agreement and Tla’amin Final Agreement are amended to reinstate or continue the exemptions from B.C. sales taxes (carbon tax, motor fuel tax, provincial sales tax [PST], tobacco tax). This notice explains who is eligible and when they are eligible for these exemptions.
The exemptions from B.C. sales taxes apply to purchases or leases of goods or purchases of services made on or after the effective date of the amendments to the final agreements (see Effective Dates below). Unless the exemption is continuing, any transactions made prior to those effective dates are not tax exempt.
Who is Eligible
On or after the effective date of the amendments to their final agreement:
Eligible Treaty Nation individuals are exempt from B.C. sales taxes (carbon tax, motor fuel tax, PST, tobacco tax) on purchases or leases made on:
- the portion of Treaty Nations’ lands that are former reserve lands (does not include Nisga’a Lands until January 1, 2024)
- other First Nations lands
Note: Treaty Nation individuals are eligible for the above exemptions on or after their effective date, even if their Certificate of Indian Status card states that the cardholder is no longer eligible for the sales tax exemptions. - Other First Nations individuals are exempt from B.C. sales taxes on purchases or leases made on the portion of Treaty Nations lands that are former reserve lands (does not include Nisga’a lands until January 1, 2024)
Effective Dates
Eligible Treaty Nation individuals qualify for exemptions from B.C. sales taxes on or after the effective date of the amendments to their final agreement. See the following table to find out when the exemptions are reinstated (or continued if the exemptions are still in effect) for each Treaty Nation:
| Treaty Nation Individuals/Treaty NationLands (former reserve lands) | Effective Date of Reinstatement |
| Tsawwassen Members/Tsawwassen Lands | March 27, 2023 |
| Maa-nulth-aht/Maa-nulth First Nations Lands | June 23, 2023 |
| Tla’amin Citizens/ Tla’amin Lands | Continued (June 23, 2023) |
| Nisga’a citizens/Nisga’a Lands and Catagory A Lands | January 1, 2024 |
Refunds
If you are a Treaty Nation individual or other First Nations individual and you paid a B.C. sales tax when you were eligible for an exemption, you may qualify for a refund from the seller. If you are requesting a PST refund, your request needs to be within 180 days from the date the PST was charged.
Alternatively, if you do not claim a refund from the seller, or you are claiming a PST refund more than 180 days from the date tax was charged, you can apply to us for a refund. If you apply to us for a refund, your refund claim must include the supporting documentation requested on the refund application form and we must receive it within four years from the date you paid or remitted the B.C. sales tax. We cannot issue a refund of less than $10. You may submit multiple invoices or receipts with your refund claim to meet the minimum refund amount.
For more information on B.C. sales taxes and how to apply for a refund, visit gov.bc.ca/salestaxes
Need More Information?
Online: gov.bc.ca/salestaxes
Toll free: 1-877-388-4440
Email: CTBTaxQuestions@gov.bc.ca