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Secrétariat aux affaires autochtones

AGREEMENT ON FISCAL MATTERS
RELATED TO CONSUMER GOODS
AND SERVICES

Object:

  • Principles and procedures to define the relationship between the parties in fiscal matters regarding consumer goods and services.
  • Taxes covered :
    • the Québec sales tax (QST);
    • the goods and services tax (GST), if an agreement is concluded with Canada.
  • Application of the fiscal regime defined in the Agreement to the Mohawks of Kahnawake who ordinarily reside on the territory.


Principles:
  • Supply of goods and services on the territory: exempt, in accordance with current rules.
  • Supply of goods outside the territory: goods exempted upon presentation of an identification card.
  • Supply of services outside the territory: taxed, but a reimbursement may be claimed under the terms and conditions to be agreed upon by the parties.
  • Purchases made by non-beneficiaries:
    1. Discrepancies between the retail price of goods and services supplied on the territory and market prices must not be attributable to the application of the Agreement.
    2. The Council may replace the sales taxes by a charge or fee, to be harmonized with the amount of QST and GST, the proceeds of which will remain in Kahnawake.

  • Retail business :
    1. Supplies of goods and services are exempt from the sales taxes when made to a recognized Mohawk merchant for the purpose of use, consumption or supply in the course of the merchant's retail business on the territory.
    2. A procedure for identifying Mohawk merchants carrying on retail businesses will be implemented by the Council.


Assessment Mechanisms:
  • Creation of a Mohawk Office mandated to administer reimbursement claims.
  • Issuance and use of an identification card for purchases outside the territory: management of card holders and information to be handled by the Council or a "Special Office".
  • Joint monitoring of general price structure.
  • Regular exchange of information to evaluate the implementation of the Agreement, without endangering the confidentiality of the information.


Liaison Committee:
  • Creation of a liaison committee, composed of an equal number of representatives from both parties and responsible for supervising the application of the Agreements and making joint recommendations concerning any matter relative to the implementation thereof.


Implementation:
  • Commitment by the parties to take, as quickly as possible, all measures necessary to implement the Agreement.

Signature gouvernementale
Secrétariat aux affaires autochtones
905, avenue Honoré-Mercier, 1er étage - Québec (Qc)  G1R 5M6 - 418 643-3166
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