Part IIOrderVolume 159, Number 9Published: May 6, 2026

GST Remission for Three Saskatchewan First Nations

Order Amending the Treaty Land Entitlement (Saskatchewan) Remission Order: SI/2026-14

The Order adds Ahtahkakoop Cree Nation, Mistawasis Nêhiyawak and Zagimē Anishinabēk to the Treaty Land Entitlement (Saskatchewan) Remission Order, allowing the Canada Revenue Agency to remit GST on qualifying land purchases made to settle treaty land claims. The remission is limited to specified acreages for each band and came into force on 2026-04-16 (registered in the Canada Gazette on 2026-05-06).

Published
May 6, 2026
Department
Unavailable
Section
Order Amending the Treaty Land Entitlement (Saskatchewan) Remission Order
Comment deadline
Unavailable
Effective date
April 16, 2026
Publication part
Part II

Summary

Summary#

The Order Amending the Treaty Land Entitlement (Saskatchewan) Remission Order adds three First Nations to a list that lets the government refund the goods and services tax (GST) on certain land purchases made to settle treaty land claims. The Order sets the number of acres covered for each band and came into force on April 16, 2026 (registered in the Canada Gazette on May 6, 2026).

What it does#

  • Adds these bands to the remission order and specifies the acres covered:
    • Ahtahkakoop Cree Nation — 40,659.97 acres
    • Mistawasis Nêhiyawak — 29,394.18 acres
    • Zagimē Anishinabēk — 18,620.42 acres
  • Allows the Canada Revenue Agency (CRA) to remit (refund) the GST that would otherwise be payable on qualifying land purchases made under the bands’ treaty settlement agreements.
  • Requires the bands to apply to the CRA for the remission; the CRA reviews the application and issues a credit equal to the GST otherwise payable on the qualifying purchase, up to the acre limit listed.
  • Makes a few technical changes to the existing order’s wording and headings (formal housekeeping).

Who's affected#

  • Primarily the three First Nations named above: Ahtahkakoop Cree Nation, Mistawasis Nêhiyawak, and Zagimē Anishinabēk. Members of those communities who are involved in land purchases or reserve additions will be the direct beneficiaries.
  • The Canada Revenue Agency, which will process remission applications and issue GST credits.
  • The federal and provincial governments are affected administratively and fiscally, since remissions are paid from the public treasury (the Consolidated Revenue Fund).
  • It is unclear from the Order whether other bands or land transactions beyond the listed acreage are affected.

Why it matters#

  • This reduces the effective cost of land purchases made by the named First Nations to settle long‑standing treaty land claims. Removing the GST can make it easier for those bands to add land to their reserves.
  • The relief is limited by the specific acreage listed for each band, so it covers only part of each settlement as set out in the agreements.
  • There is a direct public cost: the refunds are paid from federal funds, so taxpayers ultimately cover the remitted GST.
  • Bands must actively apply to get the credit; the remission is not automatic.

Key topics

Treaty Land Entitlement (Saskatchewan) Remission OrderFinancial Administration ActExcise Tax ActGoods and Services TaxGSTAhtahkakoop Cree NationMistawasis NêhiyawakZagimē AnishinabēkCanada Revenue AgencyGovernment of Saskatchewantreaty land entitlementFirst Nations land claimstax remissionreserve lands

Source: Canada Gazette

Official source