Published: July 2010
Content last reviewed: March 2012
The attached application [PDF - 110 KB] is to be used by Status Indians, Indian bands and councils of an Indian band when claiming a refund for the Ontario component of the Harmonized Sales Tax (HST) paid on qualifying off-reserve supplies purchased between July 1, 2010 and August 31, 2010 inclusive. All enquiries regarding completion of this application form should be directed to the Ontario Ministry of Finance at 1 866 ONT-TAXS (1 866 668-8297).
The attached application should not be used to claim a refund for the period on or after September 1, 2010 inclusive. To claim a refund for this period, you must use the Application for Ontario HST Refund for First Nations on or after Septembert 1, 2010 inclusive. To obtain this refund application form please call 1 866 ONT-TAXS (1 866 668-8297).
Please send in the following:
The following purchasers are eligible for a refund of the 8% provincial component of the HST paid from July 1, 2010 to August 31, 2010 on qualifying off-reserve supplies:
Supplies of the following would qualify as off-reserve supplies for the purposes of the Ontario HST refund for First Nations:
Supplies of the following will not be qualifying off-reserve supplies and therefore will not qualify for the Ontario HST refund for First Nations and will be subject to HST. These include:
Generally, services eligible for the Ontario HST refund for First Nations are those that would have previously been exempt from Ontario Retail Sales Tax only when purchased by a Status Indian. For example, a service of repairing a motor vehicle would qualify for the refund. However, services that were not taxable under the Ontario Retail Sales Tax, such as washing a car or jewelry engraving, would not qualify for the refund.
As noted above, all other services that are not GST/HST relieved to Status Indians will generally remain taxable under HST to Status Indians when they are not performed on a reserve.
Refund applications should be submitted after August 31, 2010 and must include all receipts for qualifying off-reserve supplies purchased between July 1, 2010 and August 31, 2010 inclusive. Applications must be submitted by November 1, 2010. Please ensure all required documentation is included. If you have any questions about this application or the required documents, please call 1 866 ONT-TAXS or 1 866 668-8297.
Mail the completed form with supporting documentation to:
Ministry of Finance
33 King Street West
PO Box 625
Oshawa ON L1H 8E9