TERMIUM Plus®

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BAND-EMPOWERED ENTITY [1 record]

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Record 1 2002-11-06

English

Subject field(s)
  • Taxation
  • Aboriginal Law
CONT

How does the GST/HST apply to sales to Indians? If you are registered for the GST/HST, and you supply goods or services taxable at 7% GST or 15% HST to Indians, Indian bands, or band-empowered entities, you do not charge the GST/HST if the purchaser provides proper documentation.

Key term(s)
  • band empowered entity

French

Domaine(s)
  • Fiscalité
  • Droit autochtone
CONT

Comment la TPS/TVH s'applique-t-elle aux ventes à des Indiens? Si vous êtes inscrit aux fins de la TPS/TVH et que vous fournissez des produits et des services assujettis à la TPS de 7 % ou à la TVH de 15 % à des Indiens, des bandes indiennes et des entités mandatées par une bande, vous n'exigez pas la TPS/TVH si l'acheteur présente des documents pertinents.

OBS

Entité mandatée par la bande : Expression adoptée par le ministère des Affaires indiennes et du Nord canadien.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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