Refunds – Nisga'a Nation Taxation Agreement

A refund of Provincial Sales Tax (PST) is available for products or services consumed or used in performing a function of government within Nisga'a lands pursuant to the Nisga'a Nation Tax Treaty Agreement.

Please complete an Application for Refund of Social Service Pursuant to the Social Service Tax and Nisga'a Nation Taxation Agreement (FIN 413 NNSST).

Applications for refunds must be made within four years from the date the tax was paid.

All refund applications must include supporting documentation, including copies of bills of sale, invoices or receipts showing names and addresses of the seller, the date of the purchase and the tax paid.

If it is later determined that the basis for the refund was inaccurate, you may be liable to repay the refund plus interest.

It is important that you sign and date the "Claimant Declaration" section at the bottom of the application form. Only you, as the person who paid the tax, can sign the application form.

If your refund claim has been prepared by a third party and you want the branch to deal with the third party for any questions about the application, you must submit a signed authorization letter on your letterhead. If the refund cheque is to be mailed to the address of the third party, the letter must specifically include this instruction.

Completed refund applications should be sent to:

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

Please note, we do not provide a refund for a claim of less than $10.

For more information about refunds of overpayments, please see Bulletin GEN 008, Refunds of Overpayment of Tax.