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Federal · F-11.7

First Nations Goods and Services Tax Act

Current version date March 26, 2026 · official source text · watch this law (RSS)

Tax & RevenueGovernment Operations

Change history

Federal · AmendedDate recorded March 26, 2026

First Nations tax law gains a new Part 3 letting eligible First Nations impose tax on alcohol, fuel, cannabis, vaping and tobacco products

A new Part 3 has been added to the federal First Nations Goods and Services Tax Act, creating a framework that lets qualifying First Nations governing bodies (bands or bodies with equivalent legislative power) enact t…

F-11.7Tax & RevenueFood & AgricultureEnergy & Environment+240 / −24 lines
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