- Certificate of Indian Status Identity Cards
Status Indians are not required to pay Ontario RST on most goods or services that will be consumed or used on a reserve. To receive the exemption the Status Indian must present their "Certificate of Indian Status" identity card at the time of purchase.
- Exemption for Foreign Entities, Representatives and Officials of Retail Sales Tax
How retail sales tax applies to specified vehicles purchased privately in Ontario or brought into or delivered in Ontario from another province and to certain insurance premiums and benefit plans.
- Ontario First Nations HST Point-of-Sale Exemption [PDF - KB]
This overview of the Harmonized Sales Tax point-of-sale exemption for First Nations may be used as a quick reference by purchasers and suppliers.