This summary is to provide guidance to residents on Tsawwassen Lands on where to find information regarding the application of various taxes. It is not intended to provide tax or legal advice on how various taxes may apply to specific situations. Taxes are assessed by TFN and the Provincial and Federal governments. Residents and Tsawwassen Members are advised to obtain their own professional tax, accounting and legal advice.
Application of Section 87 of the Indian Act to Tsawwassen Members on Former Reserve Lands:
Effective March 27, 2023, the exemptions available under Section 87 of the Indian Act were reinstated for Tsawwassen Members. Please refer to the following documents applicable for Tsawwassen Members, including the Second Amendment of the Tsawwassen Final Agreement which extended the exemption:
- Final Agreement (Taxation Chapter No. 20)
- Real Property Tax Agreement (June 2024)
- Tax Treatment agreement
Where are the Former Reserve Lands?
All leasehold residential properties are located on the former reserve lands. Please see below for a map showing the location of the former reserve lands.
A larger copy of this map can be accessed through the link here.
- FNGST on Tsawwassen Lands
FNGST is generally payable on goods and services on Tsawwassen Lands and is charged at the same rate and collected in the same way as GST. For more information on how this is administered as between TFN and the Federal Government, please refer to the information at the following links:
First Nations Goods and Services Tax (FNGST) information from CRA:
- Notice 306 – Tsawwassen First Nation Implements the FNGST
- What is First Nation Goods and Services Tax?
- First Nation Goods and Services Tax
TFN FNGST Administration
- Goods and Services Tax (GST) off Tsawwassen Lands:
- Provincial Sales Taxes (PST, Carbon Tax, motor fuel tax, PST, tobacco tax)
TFN Members have exemptions from Provincial Sales Taxes on the area of Tsawwassen Lands known as the former Reserve Lands. Others with Indian status may also qualify for these exemptions. See Ministry of Finance Tax Notice 2023-002 and PST Bulletin 314 – Exemptions for First Nations. Note that Tsawwassen Mills and Tsawwassen Commons are not on former Reserve Lands and PST exemptions do not apply to purchases made there
- Property Transfer Tax (PTT)
Property Transfer Tax is payable on Tsawwassen Lands unless an exemption applies. For Tsawwassen Members there are exemptions available pursuant to the Final Agreement, its amendments and the Tax Treatment Agreement. Please note that Tsawwassen Members are required to have Indian status in order to claim some exemptions.
Income Tax:
As long as the section 87 exemptions are in effect, those that have Indian status are exempt from income tax on employment income if duties are performed on those lands known as the former Tsawwassen Reserve.
For more information see: