Nisga'a Citizens and Good and Services Tax

Effective June 1, 2008

If you are a Nisga'a
citizen or a business that sells to Nisga'a citizens, you need to be aware of
important changes. Effective June 1, 2008 the Federal Goods and Services Tax
(GST) will apply to most of the goods and services you either
purchase or sell.

These changes affect
sales that occur on and off Nisga'a lands.  

Nisga'a Citizens

If you are a Nisga'a
citizen, you will need to pay the GST when you purchase or lease taxable goods
and services. This includes Nisga'a citizens in the urban locals of Prince
Rupert/Port Edward, Terrace and Greater Vancouver or residing elsewhere in Canada. 
You will need to pay the GST whether the purchase occurs on Nisga'a
lands or on reserve lands of other First Nations.

Businesses

Registration 

If you are a business
located on Nisga'a lands and you regularly sell or lease taxable goods or
services you must register for and
collect the tax from your customers if:

• You sell taxable goods and services
  in Canada,
  and
• Your total taxable worldwide
  revenues are more than $30,000 in the last four consecutive calendar quarters,
  or in a single calendar quarter.

You can register at www.cra-arc.gc.ca/bro

Further information on the GST can
also be found on the CRA website at:

http://www.cra-arc.gc.ca/tax/business/topics/gst/individual/menu-e.html

Purchases

If you are a business
located on Nisga'a lands, you will need to pay GST on most supplies and
equipment that you use in your business. 
However as a GST registrant, you would be entitled to input tax credits
(ITCs) related to your commercial activities.