Eligible Indian consumers are exempt from payment
of Alberta tax on fuel and tobacco products purchased on Indian reserves in Alberta for
their own use. This includes fuel delivered to storage
tanks on the reserves by bulk fuel dealers and propane
distributors.
An eligible
Indian consumer may be one of the following:
- an Indian, as defined
in the Indian
Act (Canada), who is 16 years of age or older;
- an Indian band,
as defined in the Indian Act, whose reserve is
partially or totally located in Alberta; or
- an Indian band whose
band office is located in Alberta.
No incorporated entity
is eligible for the Alberta Indian tax exemption.
Under federal law,
tobacco products must not be sold to anyone who
is under 18 years of age. Therefore, eligible Indian
consumers who are under 18 cannot take advantage
of the exemption on tobacco.
The tax exemption can only be provided to eligible Indian consumers by retailers registered with Tax and Revenue Administration.
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