The DMA Way

DMA Corporate Tax Blog

The tax world is an ever-changing environment, making it challenging to stay up-to-date. The tax experts at DMA post timely tax updates and information on state and local taxes across the United States and Canada.

Topics include: property tax, state income tax, franchise tax, sales tax, use tax, commodity tax, value added tax, crown royalties, unclaimed property and tax technology for unclaimed property, retail tax, JDE EnterpriseONE, SAP Utilities; and integrations with software by Vertex, Avalara, Thomson Reuters, SOVOS, Wolters Kluwer and more.

Canadian Tribes Implement Goods and Services Tax

by DMA Staff | Jun 25, 2020

From the beginning of 2020, more tribes have implemented the First Nations goods and services tax (FNGST). The tax applies 5% FNGST to property and services sold on tribe land. The tax is not in addition to traditional GST/HST. On tribe land, only the FNGST applies. Five more tribes have imposed the tax since January 2020.

Tribe Effective Date
Skowkale First Nation January 31, 2020
Toquaht Nation February 18, 2020
Ucluelet First Nation March 10, 2020
Uchucklesaht Tribe March 17, 2020
Huu-ay-aht First Nations March 27, 2020

A complete listing of tribes, registration requirements and more information is available on the CRA website. 

This article is part of DMA's Completely Compliance quarterly newsletter. Stay up to date with sales and use tax news, events, and information by signing up for the newsletter here.