*** Transcriber's Note: Please set your voice synthesizer to read most punctuation. When you encounter the caret sign at the end of a line, please enter the applicable information, if necessary. Throughout this document, charts are set-up in a narrative format and are indicated by three-plus signs at the beginning and at the end. Form GST499-1 E (00) is included at the end of the document.*** Canada Revenue Agency (Front cover) First Nations Tax (FNT) RC4072 (E) Revision 06 PAGE 2 Is this booklet for you? What's new Effective July 1, 2006, under proposed legislation, the GST and FNT rate will be reduced from 7% to 6%, and the HST rate from 15% to 14%. This booklet contains this proposed change to the law which was current at the time of publication. This booklet is for you if you sell listed products on a reserve and have to charge First Nations Tax (FNT). This booklet is not for you if you need information on the First Nations Goods and Services Tax (FNGST). If you have to report FNGST, do not include it on Form GST499, First Nations Tax (FNT) Schedule. Instead, include the amount on your regular GST/HST return, Form GST34 or GST62, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return. See the booklet RC4365, First Nations Goods and Services Tax (FNGST) for more information. Your opinion counts! We review our publications each year. If you have any comments or suggestions that would help us improve them, we would like to hear from you. Please send your comments to: Taxpayer Services Directorate Canada Revenue Agency 750 Heron Road Ottawa ON K1A 0L5 PAGE 3 What is the First Nations tax (FNT)? The First Nations tax (FNT) is a tax on the sale of listed products on some First Nations reserves. Following recent legislation, some band councils have passed by-laws that impose FNT on listed products. A listed product refers to alcoholic beverages, fuel, and tobacco products that are specifically mentioned in the band by-law. FNT may be referred to by a different name in the by-law. For example, it might be called a community improvement fee. We do not list these other names in this booklet but simply refer to them all as FNT. See Appendix A for a list of the First Nations that have imposed FNT and the listed products to which FNT applies. We administer this tax on behalf of the band councils. A First Nation may have more than one area of reserve land. It is important to note that where a band council has imposed FNT, it applies to all reserve lands of that First Nation. When we refer to reserve in this pamphlet, we mean a reserve where FNT applies. On reserves where FNT applies, everyone has to pay FNT on the listed products they buy. The tax rate for FNT is 6%, the same as the goods and services tax (GST) and the federal part of the harmonized sales tax (HST). You will find more information on GST/HST in the guide RC4022, General Information for GST/HST Registrants PAGE 4 Who will collect FNT? GST/HST registrants who sell listed products on a reserve have to collect FNT. You have to register for GST/HST if: - you provide taxable goods and services in Canada; and - you are not a small supplier. Taxable goods and services Goods and services subject to GST/HST at the rate of 6%, 14%, or 0% are called taxable goods and services. Listed products sold on a reserve are also taxable goods. Other examples of goods and services taxable at 6% or 14% under GST/HST include the following: - sales and leases of automobiles; - car repairs; - sales of soft drinks, candies, and potato chips; - sales of clothing and footwear. Examples of goods and services taxable at 0% under GST/HST include the following: - sales of basic groceries (e.g., milk, bread, and vegetables); - sales of agricultural products (e.g., wheat, grain, raw wool, unprocessed tobacco); - sales of most fish products (e.g., fish for human consumption). PAGE 5 Small supplier If you sell or provide taxable goods and services, you have to register for GST/HST and charge tax on your taxable supplies, unless you are a small supplier. You are a small supplier if your worldwide revenues from the sale of taxable goods and services are $30,000 or less over the immediately preceding four consecutive calendar quarters and in your current calendar quarter. Your total worldwide revenues from taxable sales include listed products sold on a reserve. However, they do not include sales of capital property and supplies of financial services. You also have to include all your associates' revenues when you calculate your taxable sales. If you are a small supplier and decide not to register for GST/HST, you do not charge GST/HST or FNT to your customers and you cannot claim input tax credits to recover the GST/HST or FNT you paid or owe on your purchases and operating expenses. If you are a small supplier and decide to register voluntarily, you have to charge GST/HST or FNT on your taxable sales and you may claim input tax credits to recover the GST/HST or FNT you paid or owe on your purchases and operating expenses. If you are already a GST/HST registrant, you have to collect FNT on listed products sold on a reserve. If you would like more information on how to register for GST/HST visit our Web site at www.cra.gc.ca, or call us at 1-800-959-5525. What is subject to FNT? If you are a GST/HST registrant, all listed products you sell on a reserve are subject to FNT. A listed product refers to alcoholic beverages, fuel, and tobacco products, which are mentioned in Appendix A at the end of this pamphlet. PAGE 6 If a listed product is bought off the reserve and then delivered to a reserve by a GST/HST registered vendor, it will also be subject to FNT. When FNT applies to a product, GST does not. The usual GST/HST rules will continue to apply to supplies of other goods and services on the reserve. Alcoholic beverage means - beer, ale, stout, porter, or malt liquor containing more than 0.5% alcohol by volume; - wine containing more than 0.5% alcohol by volume; - any beverage containing more than 0.5% alcohol by volume that is obtained from the distillation of grains, fruit, or other agricultural products or from the distillation of beer or wine; and - any beverage that is a combination of the above beverages, which is suitable for human consumption, and that contains more than 0.5% alcohol by volume. When we refer to alcohol in this pamphlet, we mean ethyl alcohol. Fuel means - diesel fuel, including any fuel oil that is suitable for use in internal combustion engines of the compression-ignition type, other than fuel oil that is intended for and is actually used as heating oil; - gasoline type fuels for use in internal combustion engines; and - propane gas. Tobacco product means - every article made by a tobacco manufacturer from raw leaf tobacco, by any process whatever, and includes cigarettes, tobacco sticks, and snuff; PAGE 7 - the leaves and stems of the tobacco plant if they have been processed further than drying and sorting; and - cigars. How will FNT be reported? If you are required to collect FNT, you have to report it to us at the same time as you report GST/HST. Your GST/HST return will include the combined amounts for both taxes (GST/HST and FNT). However, if you sell listed products from a location on a reserve, in addition to your GST/HST return, you will also have to complete Form GST499, First Nations Tax (FNT) Schedule, for each reporting period. Form GST499 must be completed with your GST/HST return to show the amounts you have collected or that are collectible for GST/HST and FNT separately. The reporting period and the due date for the FNT schedule will be the same as for your GST/HST return, so you will file them together. We will send you a personalized Form GST499, containing preprinted information about your account, with your GST/HST return. If you do not receive a personalized form, visit our Web site at www.cra.gc.ca/forms or call us at 1-800-959-2221. Note If you collect FNT, but you do not sell listed products from a location on the reserve, you do not have to complete the FNT schedule. However, you still have to include FNT in your GST/HST return, as if it were GST/HST. PAGE 8 How to complete Form GST499 To complete Form GST499, First Nations Tax (FNT) Schedule, you will need the following figures for the reporting period for which you are filing: - GST/HST and FNT sales; - GST/HST and FNT charged on your sales; and - GST/HST and FNT paid or payable on your purchases. Before completing each of the lines on Form GST499, make sure you answer the question at the top of the form. If you collect FNT on a reserve that falls under the authority of only one band council, enter the band council's name in the space provided at the top of the form. If you collect FNT from reserve locations that are under the authority of more than one band council, leave this space blank. After completing the identification section of the form, you will have to answer the question above Chart 1. During the reporting period, if you purchased any listed products from a vendor located on a reserve for use or resale in the course of your business, check the "yes" box. If you bought listed products from a vendor on a reserve, but none of these were for use or resale in the course of your business (e.g., they were for personal use), check the "no" box. If you did not purchase any listed products from a vendor located on a reserve, also check the "no" box. Once you have answered this question, you can continue completing the form by following the instructions below. This form has two charts. If you sell listed products from reserve locations that are under the authority of one band council, complete Chart 1 only. Do not complete Chart 2. Read the line-by-line instructions to help you complete Chart 1. PAGE 9 FNT collected or collectible for more than one band council If you sell listed products from reserve locations that are under the authority of more than one band council, use Chart 2 to report FNT collected or collectible for each band separately. Complete Chart 2 before you complete column B of Chart 1. Use a separate column to report information for each band council. Enter the band council's name at the top of each column in Chart 2. If a band council has more than one reserve, enter only the total from all the reserves for that band under the band's name in Chart 2. It is possible that you may not use all the columns in Chart 2. For each line, add the amounts in columns b-1, b-2, and b-3, and enter the total in column b-Total. Copy the amounts from column b-Total to the same line numbers in column B of Chart 1. For instructions on how to complete each line of Chart 2, use the line-by- line instructions for column B as explained below. Line-by-line instructions Complete all lines of Chart 1 and Chart 2, if applicable. Enter zero if any amounts on these lines are nil or do not apply to you. You will notice that we have added the letter A, B, or C to the instructions for each line. The letter refers to the column in Chart 1. For example, line 101A refers to line 101 of column A, line 101B refers to line 101 of column B, and line 101C refers to line 101 of column C. Note If you use a streamlined accounting method such as the Quick Method to calculate your net tax, contact your tax services office for more information. PAGE 10 Line 101A - GST/HST sales Enter the total amount of sales of goods and services, including zero-rated sales and other revenue (excluding FNT sales), shown in your books and records. Do not include provincial sales tax, GST, HST, FNT, or any amounts reported on a previous return. Round off the amount to the nearest dollar. Line 101B - FNT sales Enter the total amount of sales of listed products that were subject to FNT. Do not include provincial sales tax, GST, HST, FNT, or any amounts reported on a previous FNT schedule. Round off the amount to the nearest dollar. Note If you charged or collected FNT from reserve locations under the authority of more than one band council, you must identify FNT separately for each council. Complete Chart 2 prior to completing column B of Chart 1. Line 101C - Total sales Add lines 101A and 101B, and enter the result on this line. Line 105A - GST/HST collected or collectible GST/HST collected or collectible Enter the total of all GST and HST amounts you charged on goods and services for which you have to charge GST or HST (including GST and HST you charged on the sale of taxable real property or capital assets, if applicable). For each reporting period, remember to include the amount of GST and HST you have charged on both collected and collectible invoices. GST/HST adjustments Make adjustments to your total GST/HST collected and collectible only if you have to increase the amount of net tax you remit for the reporting period. PAGE 11 For example, if you have previously decreased your net tax on a return due to recorded bad debts and have now recovered all or part of this debt, add the amount of GST or HST you have recovered based on the formula: A multiplied by B divided by C where A is the amount of the bad debt you recovered; B is the GST or HST payable on the sale at the time to which the bad debt relates; C is the total amount of the sale, including GST and applicable provincial sales taxes, or HST at that time. Add any adjustments for the period to your total amount of GST/HST collected or collectible. Enter the result on line 105A. Line 105B - FNT collected or collectible FNT collected or collectible Enter the total FNT amounts you charged on listed products for which you have to charge FNT. For each reporting period, remember to include the amount of FNT you have charged on both collected and collectible invoices. FNT adjustments Make adjustments to your total FNT collected or collectible only if you have to increase the amount of net tax you remit for the reporting period. PAGE 12 For example, if you have previously decreased your net tax on an FNT schedule due to recorded bad debts and have now recovered all or part of this debt, add the amount of FNT you have recovered based on the formula: A multiplied by B divided by C where A is the amount of the bad debt you recovered; B is FNT payable on the sale at the time to which the bad debt relates; C is the total amount of the sale, including FNT and applicable provincial sales taxes at that time. Add any adjustments for the period to your total amount of FNT collected or collectible. Enter the result on line 105B. Line 105C - Total GST/HST and FNT Add lines 105A and 105B, and enter the result on this line. Line 108A - ITCs related to GST/HST ITCs related to GST/HST This amount reflects GST and HST you paid or owe on the total value of goods and services you acquired or imported for use or resale in the course of your business. Enter the total of all ITCs for the reporting period, plus any ITCs you did not claim in an earlier reporting period, provided the time limit for claiming these ITCs has not expired. GST/HST adjustments Make adjustments to your total ITCs related to GST/HST only if you have to decrease the amount of net tax you remit for the reporting period. PAGE 13 For example, you can claim the amount of any GST and HST on bad debts you write off if you have previously accounted for and remitted the full amount of GST and HST on the supplies that resulted in those debts. You may deduct from your net tax the amount determined by the formula: A multiplied by B divided by C where A is the GST or HST payable at the time of the sale; B is the total amount remaining unpaid, including GST and applicable provincial sales taxes, or HST at the time of the sale; C is the total amount of the sale, including GST and applicable provincial sales taxes, or HST at the time of the sale. Add any adjustments for the period to your total amount of ITCs related to GST/HST. Enter the result on line 108A. Line 108B - ITCs related to FNT ITCs related to FNT This amount reflects the FNT you paid or owe on the total value of listed products you acquired for use or resale in the course of your business. Enter the total of all ITCs for the reporting period, plus any eligible ITCs you did not claim in an earlier reporting period. If you have to complete Chart 2, the amount to be reported on line 108 for a particular band council is the FNT paid or payable on listed products you sold on reserves that are under the authority of that band council, even if you bought the product on reserves that come under the authority of other band councils. PAGE 14 FNT adjustments Make adjustments to your total ITCs related to FNT only if you have to decrease the amount of net tax you remit for the reporting period. For example, you can claim the amount of any FNT on bad debts you write off if you have previously accounted for and remitted the full amount of FNT on the supplies that resulted in those debts. You may deduct from your net tax the amount determined by the formula: A multiplied by B divided by C where A is the FNT payable at the time of the sale; B is the total amount remaining unpaid, including FNT and applicable provincial sales taxes at the time of the sale; C is the total amount of the sale, including FNT and applicable provincial sales taxes at the time of the sale. Add any adjustments for the period to your total amount of ITCs related to FNT. Enter the result on line 108B. Line 108C - Total ITCs Add lines 108A and 108B, and enter the result on this line. Line 109A - GST/HST net tax Subtract line 108A from line 105A. The difference is your GST/HST net tax. Enter this amount on line 109A. If this is a negative amount, enter a minus sign to the left of the number, e.g., - $100. Line 109B - FNT net tax Subtract line 108B from line 105B. The difference is your FNT net tax. Enter this amount on line 109B. If this is a negative amount, enter a minus sign to the left of the number, e.g., - $100. PAGE 15 Line 109C - Total net tax Subtract line 108C from line 105C. The difference is your total net tax. Enter this amount on line 109C. If this is a negative amount, enter a minus sign to the left of the number, e.g., - $100. If this calculation indicates that you have an amount owing (i.e., a positive amount) which is not paid on or before the remittance due date, we will charge you penalty and interest on the amount outstanding, minus any amounts such as instalments you have already paid on account of net tax for the reporting period. Line 110A - GST/HST paid by instalments Enter the total GST/HST instalment and net tax payments that you have already remitted for the reporting period. If your instalment payments included FNT, subtract the FNT part. Line 110B - FNT paid by instalments Enter the total FNT instalment and net tax payments that you have already remitted for the reporting period. If your instalment payments included GST/HST, subtract the GST/HST part. Note If you already make instalment payments and start collecting FNT, you do not have to increase your instalments immediately to account for the FNT. When you begin a new fiscal year, calculate your instalments in the usual manner. This calculation will take into account any FNT you have charged over the past year. You may use Form GST58, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Remittance, or GST426, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Remittance (Non-Personalized), to make instalment payments for both GST/HST and FNT. PAGE 16 Line 110C - Total paid by instalments Add lines 110A and 110B, and enter the result on this line. Line 111A - GST/HST rebates See the instructions for line 111 on the back of your GST/HST return. For more information, see the guide RC4022, General Information for GST/HST Registrants. Line 111C - Total rebates Copy the amount from line 111A. Line 205A - GST/HST due on acquisition of real property See the instructions for line 205 on the back of your GST/HST return. For more information, see the guide RC4022, General Information for GST/HST Registrants Line 205C - Tax due on acquisition of real property Copy the amount from line 205A. Line 405A - Other tax to be self-assessed See the instructions for line 405 on the back of your GST/HST return. For more information, see the guide RC4022, General Information for GST/HST Registrants. Line 405C - Other tax to be self-assessed Copy the amount from line 405A. Refund and payment (lines 114 and 115) To determine your GST/HST refund claimed (line 114A) or your GST/HST payment (line 115A), subtract the amounts on lines 110A and 111A from the GST/HST net tax on line 109A. Add any amounts at lines 205A and 405A. If the result of this calculation is a negative amount, you have a refund. Enter this amount on line 114A. If the result is a positive amount, enter it on line 115A. PAGE 17 To determine your FNT refund claimed (line 114B) or your FNT payment (line 115B), subtract the amount on line 110B from the net tax on line 109B. If the result of this calculation is a negative amount, you have a refund. Enter this amount on line 114B. If the result is a positive amount, enter it on line 115B. To determine your total refund claimed (line 114C) or your total payment (line 115C), subtract the amounts on lines 110C and 111C from the total net tax on line 109C. Add any amounts at lines 205C and 405C. If the result of this calculation is a negative amount, you have a refund. Enter this amount on line 114C. If the result is a positive amount, enter it on line 115C. Note The amounts in column A and column B might be different, as you might have a refund in one column, and a payment in the other. For example, you could claim a GST/HST refund on line 114A, but have an FNT payment on line 115B. In this case, do not enter both amounts in column C. Show the net result of the two, either a total refund claimed or a total payment, on the appropriate line in column C. Line 114A - GST/HST refund claimed Enter the total GST/HST refund you are claiming for the reporting period, if the result of the calculation explained on page 16 is a negative amount. Line 114B - FNT refund claimed Enter the total FNT refund you are claiming for the reporting period, if the result of the calculation explained on page 16 is a negative amount. Line 114C - Total refund claimed Enter the total refund you are claiming for the reporting period, if the result of the calculation explained on page 16 is a negative amount. PAGE 18 Line 115A - GST/HST payment Enter the total GST/HST payment you have to make for the reporting period, if the result of the calculation explained on page 16 is a positive amount. Line 115B - FNT payment Enter the total payment you have to make for FNT for the reporting period, if the result of the calculation explained on page 16 is a positive amount. Line 115C - Total payment Enter your total payment required for the reporting period, if the result of the calculation explained on page 16 is a positive amount. How to complete your GST/HST return After you have completed your FNT schedule, copy the amounts in column C of the FNT schedule to your GST/HST return. Transfer each amount from column C of your FNT schedule to the appropriate line on your GST/HST return. For example, transfer line 101C from your FNT schedule to line 101 on your GST/HST return. After you have copied these amounts, follow the instructions on your GST/HST return for lines 112, 113A, 113B, and 113C. You, or your authorized representative, have to sign the schedule, and file it with your GST/HST return. You must keep copies of all documents to support your net tax calculations for audit purposes. Send the completed forms together to the following address: Canada Revenue Agency Tax Centre P.O. Box 10000, Station Terminal Vancouver BC V6B 6M8 PAGE 19 Note If you choose to make your payment at your financial institution, you still have to send the FNT schedule to the above address. Informing your customers As with GST/HST, you have to inform your customers about FNT through signs or sales invoices. If you need more information If you need more information on the FNT visit our Web site at www.cra.gc.ca, or contact us at 1-800-959-5525. If you do not have a GST/HST return, you can get Form GST62, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return (Non-Personalized) by calling 1-800-959-2221. Form GST499, First Nations Tax (FNT) Schedule, as well as many of our publications, is also available on the Internet. Visit our Web site at www.cra.gc.ca. You may want to bookmark this address for easier access to our Web site in the future. PAGE 20 Appendix A - Listed products The chart on the next page provides the names of the First Nations whose band councils have passed by-laws to impose FNT on their reserves. Only the products marked with an "x" are listed products for the particular First Nation and subject to FNT when sold on its reserves. We have also indicated the effective date when the product became a listed product. If the box was left blank, the product is not a listed product for that First Nation and is not subject to FNT when sold on its reserves. In addition to those listed in the chart, other First Nations may choose to implement the FNT. We update this chart regularly. PAGE 21 *** Transcriber's Note: The following chart was set-up in four columns labelled as: First Nation; Listed products: Alcoholic beverages; Fuel; Tobacco products. Only the products marked with an "x" are listed below. *** +++ First Nation Westbank (British Columbia) Listed products, Alcoholic beverages September 1, 1999, Fuel September 1, 1999, Tobacco products February 1, 1998 First Nation Kamloops (British Columbia) Listed products, Alcoholic beverages September 1, 1998, Fuel September 1, 1998, Tobacco products September 1, 1998 First Nation Sliammon (British Columbia) Listed products, Fuel September 1, 1999, Tobacco products September 1, 1999 First Nation Chemainus (British Columbia) Listed products, Alcoholic beverages September 1, 2000, Fuel September 1, 2000, Tobacco products September 1, 2000 First Nation Buffalo Point (Manitoba) Listed products, Alcoholic beverages October 1, 2000, Fuel October 1, 2000, Tobacco products October 1, 2000 First Nation Adams Lake (British Columbia) Listed products, Alcoholic beverages May 1, 2001, Fuel May 1, 2001, Tobacco products May 1, 2001 First Nation Tzeachten (British Columbia) Listed products, Alcoholic beverages July 1, 2001, Fuel July 1, 2001, Tobacco products July 1, 2001 First Nation Shuswap (British Columbia) Listed products, Alcoholic beverages February 1, 2002, Fuel February 1, 2002, Tobacco products February 1, 2002 First Nation Cowichan (British Columbia) Listed products, Alcoholic beverages June 1, 2002, Fuel June 1, 2002, Tobacco products June 1, 2002 First Nation Whitecap Dakota (Saskatchewan) Listed products, Alcoholic beverages June 1, 2004, Fuel June 1, 2004, Tobacco products June 1, 2004 Little Shuswap Lake (British Columbia) Listed products, Alcoholic beverages May 1, 2006, Fuel May 1, 2006, Tobacco products May 1, 2006 +++ GST499-1 E (00) (Front) Canada Customs and Revenue Agency FIRST NATIONS TAX (FNT) SCHEDULE Use this schedule if you are required to collect the First Nations tax and you sell alcoholic beverages, fuel, and/or tobacco products from a location on a reserve. Use it to indicate separately the amounts of GST/HST and FNT that you must report on your GST/HST return. For more information or assistance, see the booklet called First Nations Tax (FNT), or contact your tax services office. Is this schedule reporting sales from reserve locations that are under the authority of more than one band council? Yes or No ^ If yes, complete Chart 2 below before completing column B of Chart 1. If no, enter the name of the band council in the adjacent box (below) and complete Chart 1 only. Band Council (enter only if the answer is No.) ^ Business Number ^ Reporting period From: (Year/Month/Day) ^ To: (Year/Month/Day) ^ Legal name ^ Trading name (if different than legal name) ^ Mailing address ^ City ^ Province ^ Postal Code ^ During the reporting period, did you purchase any listed product (alcoholic beverages, fuel, and/or tobacco products) from a vendor located on a reserve for the purpose of resale? Yes or No ^ *** Transcriber's Note: In print, Chart 1 was set-up as 3 columns, labelled as: A GST/HST AMOUNTS; B FNT AMOUNTS; C TOTAL (A + B) Copy these amounts to your GST/HST return. *** Chart 1 Line 101: A GST/HST AMOUNTS: GST/HST sales ^ B FNT AMOUNTS: FNT sales ^ C TOTAL (A + B) Copy these amounts to your GST/HST return: Total sales ^ Line 105: A GST/HST AMOUNTS: GST/HST collected or collectible ^ B FNT AMOUNTS: FNT collected or collectible ^ C TOTAL (A + B) Copy these amounts to your GST/HST return: Total GST/HST and FNT ^ Line 108: A GST/HST AMOUNTS: ITCs related to GST/HST ^ B FNT AMOUNTS: ITCs related to FNT ^ C TOTAL (A + B) Copy these amounts to your GST/HST return: Total ITCs ^ Line 109: A GST/HST AMOUNTS: GST/HST net tax ^ B FNT AMOUNTS: FNT net tax ^ C TOTAL (A + B) Copy these amounts to your GST/HST return: Total net tax ^ Line 110: A GST/HST AMOUNTS: GST/HST paid by instalments ^ B FNT AMOUNTS: FNT paid by instalments ^ C TOTAL (A + B) Copy these amounts to your GST/HST return: Total paid by instalments ^ Line 111: A GST/HST AMOUNTS: GST/HST rebates ^ B Arrow symbol towards C C TOTAL (A + B) Copy these amounts to your GST/HST return: Total rebates ^ Line 205: A GST/HST AMOUNTS: GST/HST due on acquisition of real property ^ B Arrow symbol towards C C TOTAL (A + B) Copy these amounts to your GST/HST return: Tax due on acquisition of real property ^ Line 405: A GST/HST AMOUNTS: Other tax to be self-assessed ^ B Arrow symbol towards C C TOTAL (A + B) Copy these amounts to your GST/HST return: Other tax to be self-assessed ^ Line 114: A GST/HST AMOUNTS: GST/HST refund claimed ^ B FNT AMOUNTS: FNT refund claimed ^ C TOTAL (A + B) Copy these amounts to your GST/HST return: Total refund claimed ^ Line 115: A GST/HST AMOUNTS: GST/HST payment ^ B FNT AMOUNTS: FNT payment ^ C TOTAL (A + B) Copy these amounts to your GST/HST return: Total payment ^ I certify that the information given in this schedule and in any attached documents is, to the best of my knowledge, true, correct, and complete in every respect, and that I am the registrant or that I am authorized to sign on behalf of the registrant. Authorized signature ^ Date (Year/Month/Day) ^ *** Transcriber's Note: In print, Chart 2 was set-up as 5 columns, labelled as: Band Council; b-1; b-2; b-3; b-Total Enter in column B above. *** Chart 2 Band Council: Line 101 FNT sales: b-1 ^ b-2 ^ b-3 ^ b-Total Enter in column B above ^ Line 105 FNT collected or collectible: b-1 ^ b-2 ^ b-3 ^ b-Total Enter in column B above ^ Line 108 ITCs related to FNT: b-1 ^ b-2 ^ b-3 ^ b-Total Enter in column B above ^ Line 109 FNT net tax: b-1 ^ b-2 ^ b-3 ^ b-Total Enter in column B above ^ Line 110 FNT paid by instalments: b-1 ^ b-2 ^ b-3 ^ b-Total Enter in column B above ^ Line 114 FNT refund claimed: b-1 ^ b-2 ^ b-3 ^ b-Total Enter in column B above ^ Line 115 FNT payment: b-1 ^ b-2 ^ b-3 ^ b-Total Enter in column B above ^ GST499-1 E (00) (Back) COMPLETION INSTRUCTIONS Band Council Enter the name of the band council for the reserve where your business is located. If you collect FNT from reserve locations that are under the authority of more than one band council, enter the band council names on Chart 2 only. Business Number Enter your Business Number used to file your GST/HST return. Reporting period Enter the same reporting period as your GST/HST return. Legal name Enter your full legal name. Trading name Enter your trading name if it is different from your legal name. Mailing address Enter the complete mailing address. Before completing columns A, B, and C, answer the question about your purchases of listed products for resale. If, at any time during the reporting period, you purchased one of these products from a vendor located on the reserve for resale, tick the "yes" box. Otherwise, tick the "no" box. Line-by-line instructions Line 101A: Enter the total GST/HST sales and other revenue (excluding FNT sales) from your books and records. Do not include provincial sales tax, GST, HST, or FNT. Line 101B: Enter the total FNT sales from your books and records. Do not include provincial sales tax, GST, HST, or FNT. Line 101C: Add lines 101A and 101B. Line 105A: Enter the total of all GST and HST amounts that were collected or became collectible in the reporting period and the total amount of GST and HST adjustments to increase net tax (for example, GST/HST obtained from the recovery of a bad debt). Line 105B: Enter the total of all FNT amounts that were collected or became collectible in the reporting period, and the total amount of FNT adjustments to increase net tax (for example, FNT obtained from the recovery of a bad debt). Line 105C: Add lines 105A and 105B. Line 108A: Enter all unclaimed ITCs (GST/HST paid or payable on qualifying expenses) related to the current period, any eligible unclaimed ITCs from a previous period, and the total amount of adjustments to decrease net tax. Line 108B: Enter all unclaimed ITCs (FNT paid or payable on qualifying expenses) related to the current period, any eligible unclaimed ITCs from a previous period, and the total amount of adjustments to decrease net tax. Line 108C: Add lines 108A and 108B. Line 109A: Subtract line 108A from line 105A. If the result is negative, enter a minus sign. Line 109B: Subtract line 108B from line 105B. If the result is negative, enter a minus sign. Line 109C: Subtract line 108C from line 105C. If the result is negative, enter a minus sign. Line 110A: Enter any GST/HST instalment and net tax payments that you have already remitted for the reporting period. If your instalment payments included FNT, subtract the FNT portion. Line 110B: Enter any FNT instalment and net tax payments that you have already remitted for the reporting period. If your instalment payments included GST/HST, subtract the GST/HST portion. Line 110C: Add lines 110A and 110B. Line 111A: Enter the total of specific GST/HST rebates claimed during the period and filed with your GST/HST return. See the instructions for line 111 on the back of your GST/HST return. Line 111C: Copy the amount from line 111A. Line 205A: Enter the total amount of GST/HST due on the acquisition of real property. See the instructions for line 205 on the back of your GST/HST return. Line 205C: Copy the amount from line 205A. Line 405A: Enter the total amount of GST/HST to be self-assessed. See the instructions for line 405 on the back of your GST/HST return. Line 405C: Copy the amount from line 405A. Refund or payment To determine your GST/HST and FNT refunds (line 114) or payments (line 115), subtract the amounts in each column on lines 110 and 111 from total net tax at line 109. Add any amounts at lines 205 and 405. If the result of this calculation is a negative amount, you have a refund. Enter this amount in the appropriate column at line 114. If the result is a positive amount, enter it at line 115 in the appropriate column. Line 114A: Enter the total GST/HST refund you are claiming for the reporting period, based on the results of the refund or payment calculation explained above. Line 114B: Enter the total FNT refund you are claiming for the reporting period, based on the results of the refund or payment calculation explained above. Line 114C: Enter the total refund you are claiming for the reporting period, based on the results of the refund or payment calculation explained above. Line 115A: Enter the total payment you must make for GST/HST for the reporting period, based on the results of the refund or payment calculation explained above. Line 115B: Enter the total payment you must make for FNT for the reporting period, based on the results of the refund or payment calculation explained above. Line 115C: Enter your total payment required for the reporting period, based on the results of the refund or payment calculation explained above. Chart 2 If you sell listed products from reserve locations that are under the authority of more than one band council, you will have to report each FNT collected or collectible separately. Use a separate column to report information from reserve locations under the authority of one band council. Enter the band council name and only the FNT belonging to that band council in column b-1, b-2, or b-3. Follow the completion instructions for column B above. Add columns b-1, b-2 and b-3 and enter the total in column b-Total. Copy the amounts from column b-Total to the same line numbers in column B of Chart 1.