Published: March 2012
Content last reviewed: January 2017
The Ministry of Finance is experiencing an increase in the number and size of refund applications related to the Ontario HST Refund for First Nations. Processing of these refund applications is taking longer than the ministry's service standard of 40 business days. Thank you for your patience as we continue to process these claims in an expedient manner.
The attached application [PDF - 34 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 acquisitions and importations of qualifying property or services on or after September 1, 2010.
Please note that the refund is not available unless the property or services were acquired for the personal use of the Status Indian or exclusively for the use by an Indian band or a council of an Indian band. In addition, a refund is not available where the refund applicant is a GST/HST registrant and the tax paid can be claimed as an input tax credit.
Please provide the following:
The following persons are eligible for a refund of the 8% Ontario component of the HST paid on qualifying property or services:
The following property or services qualify for the point-of-sale exemption when acquired in or imported into Ontario:
Generally, services eligible for the point-of-sale exemption are those that were exempt from Retail Sales Tax RST only when purchased by a Status Indian.
The following tangible personal property does not qualify for the point-of-sale exemption and remains subject to the HST:
The following are examples of property and services that do not qualify for the point-of-sale exemption and therefore are subject to the HST:
Vendors are not allowed to provide the point-of-sale exemption for qualifying property or services when purchased via the Internet or through other distribution channels for which the presentation of a Certificate of Indian Status card to verify eligibility is not possible. In addition, the point-of-sale exemption will not be credited on goods imported by mail or courier.
When Status Indians, Indian bands and councils of an Indian band acquire or import by mail or courier qualifying property or services through these distribution channels, they may claim a refund using the attached application of the eight per cent Ontario component of the HST paid.
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).
First Nation individuals, families and Indian bands and councils of an Indian band are encouraged to accumulate receipts and file one application respectively rather than multiple applications for small refund amounts.
Applications for refund of HST paid in Ontario, or for qualifying goods imported into Canada, must be submitted within four years from the date the tax was paid. Applications for refund of HST paid in another participating province on qualifying goods imported into Ontario within 30 days, must be submitted within one year from the date the qualifying goods were imported into Ontario.
For more information on the point-of-sale exemption for the Ontario portion of the HST available to Ontario First Nations people, please refer to Ontario First Nations Point-of-Sale Exemptions.
Mail the completed form with supporting documentation to:
Ministry of Finance
33 King Street West
PO Box 625
Oshawa ON L1H 8E9