Refunds – Nisga'a Nation Taxation Agreement

Qualifying Nisga'a government bodies may apply for a refund of motor fuel tax if the following criteria are met:

	the fuel was purchased or used within British Columbia
	the fuel was not acquired for consumption or use in the course of a business or other activity for profit or gain
	substantially all of the fuel was consumed or used for performing a function of government within Nisga'a lands

To apply for a refund, please fill out form FIN 413 NNMFT, Application for Refund of Motor Fuel Tax Pursuant to the Motor Fuel Tax Act and Nisga'a Nation Taxation Agreement.

As of May 1, 2007, refunds must be claimed within four years.

In support of your refund application, you must submit bills of sale, invoices or receipts for each purchase, showing:

	name and address of seller
	date of purchase
	number of litres purchased
	amount of B.C. fuel taxes paid

Please send your completed applications forms and supporting documentation to:

Consumer Taxation Branch
Refunds Section
PO BOX 9628 STN PROV GOVT
VICTORIA BC  V8W 9N6