Land Development & First Nations Goods and Service Tax (FNGST)

pdf: The Tsawout First Nation Goods and Services Tax
Resource Description: 

The Tsawout First Nation is moving ahead on a number of fronts. Of particular interest is Land Development which was initiated by the signing of the First Nations Goods and Service Tax (FNGST).

The signing of the FNGST by the Tsawout First Nation in 2006 was groundbreaking. As the first Band in any Canadian province to sign the agreement with the federal government, Tsawout's FNGST replaces the federally imposed GST and sets a goods and service tax for the First Nation at 6% on reserve land. The FNGST has the same basic operating rules as the HST and the same goods and services taxable under the HST are taxable under the FNGST.

Found in: 
Economic Development, Strategies, Lands & Resources, Land Use Planning