2006-04-06 Refund of the fuel tax to tribal councils and band-empowered entities

Forms and publications

Enlarge text

Reduce text

Printable version

Send to someone

Home > Information Center > All news > 2006 > 2006-04-06 Refund of the fuel tax to tribal councils and band-empowered entities

Summary

2006

Refund of the fuel tax to tribal councils and band-empowered entities

In the most recent Budget Speech, it was announced that tribal councils and band-empowered entities are now entitled to a refund of the fuel tax, under the same circumstances as Indian bands or Indians. This refund applies to fuel purchases made on a reserve after March 23, 2006.

Conditions

To be entitled to the refund, a person must be a tribal council or a band-empowered entity, within the meaning of the technical information bulletin GST/HST Administrative Policy – Application of the GST/HST to Indians (B-039R2).

In addition, the tribal council or band-empowered entity must have purchased the fuel

at a fuel distribution establishment operated on a reserve by a retail dealer that holds a registration certificate that is in force and that was issued under the Act respecting the Québec sales tax;
for its own consumption and, in the case of an incorporated band-empowered entity, for band management activities.

How to apply for a refund

Revenu Québec is currently revising the form Application for a Refund of the Fuel Tax Paid by an Indian or an Indian Band (CA-90-V). In the meantime, applicants may use the current version of form CA-90-V, filling in the sections relating to Indian bands and making the necessary changes. The form is to be submitted to Revenu Québec within the time limits and in accordance with the conditions provided for on the form, together with

any document showing that the person is a tribal council or band-empowered entity (for example, a copy of a band council resolution, articles of incorporation or an extract from the incorporating act);
all documents listed on the current version of form CA-90-V, with the required information;
a certificate indicating that the fuel was purchased for band management activities, in the case of an incorporated band-empowered entity.

Security | Privacy | Secure

e-mail |

Répertoire des programmes et services du gouvernement du Québec