Application for Ontario HST Refund for First Nations for the Period July 1, 2010 and August 31, 2010 inclusive

General Information

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).

Documentation Required

Please send in the following:

1. completed application form
2. original receipts for qualifying off-reserve supplies showing the purchase was made between July 1, 2010 and August 31, 2010 inclusive and that the 13% HST was paid
3. a photocopy of both sides of your Status Indian Card, or in the case of Indian bands and councils, a letter from the band or council certifying the consumption of qualifying off-reserve supplies for band activities

Eligible Purchasers

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:

• Status Indians who are from an Ontario First Nations reserve (including a reserve that straddles the Ontario-Quebec border),
• Status Indians who reside in Ontario, or
• An Indian band or council of a band of an Ontario First Nations reserve (including a reserve that straddles the Ontario-Quebec border).

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:

• Unless specifically provided for below, tangible personal property (e.g. goods) that is not purchased on a reserve;
• New and used motor vehicles purchased off-reserve from a motor vehicle dealer;
• Take-out meals that are not purchased on a reserve;
• Telecommunication services (including cable television, telephone, internet) provided to a Status Indian and that are not provided on a reserve;
• Services of installing, assembling, dismantling, adjusting, repairing or maintaining goods (e.g. vehicles) that are not performed on a reserve; and
• Contract payments for maintenance and warranty of goods (including motor vehicles) that are not purchased on a reserve.

Non-Qualifying Off-Reserve Supplies

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:

• Gasoline, fuel, alcoholic beverages and tobacco that is not purchased on a reserve;
• Restaurant meals (other than take-out meals) and catering services;
• Energy (including electricity and natural gas) that is not provided to a reserve address;
• All other services (that are not GST/HST relieved to Status Indians or listed above) that are not performed on a reserve. Examples of services that are not eligible for the Ontario HST refund for First Nations and generally remain taxable when not performed on a reserve include haircuts, massage therapy, dry-cleaning, home renovations, funeral services;
• Intangible personal property (e.g. memberships) that is not situated on a reserve; and
• Real property (e.g., new homes, condos and mobile homes), transient accommodation (i.e., hotel accommodation), and parking, that is not located on a reserve.

Eligible Services

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.

Claim Completion

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.

Mailing

Mail the completed form with supporting documentation to:

Ministry of Finance
33 King Street West
PO Box 625
Oshawa ON  L1H 8E9