Retail Sales Tax -
Published: April 2008
Content last reviewed: March 2012
ISBN: 978-1-4435-7232-3 (Print), 978-1-4435-7234-7 (PDF), 978-1-4435-7233-0 (HTML)
Effective September 1, 2010, Status Indians may claim an exemption from paying the eight per cent Ontario component of the Harmonized Sales Tax (HST) on qualifying property or services at the point of sale. Qualifying property and services are described in Guide 80 - Ontario First Nations Point-of-Sale Exemptions. To receive the exemption, the Status Indian must present their "Certificate of Indian Status" identity card at the time of making a purchase.
Material contained in this Tax Tip was previously set out in a Tax Tip dated April 2008.
In situations where a Status Indian is claiming the HST point-of-sale exemption, vendors should:
In addition to the certificates listed above, Aboriginal Affairs and Northern Development Canada (AANDC) issues a Temporary Confirmation of Registration Document (TCRD) to newly registered individuals. This document may be used as proof of an individual's registration, pending issuance of the individual's Secure Certificate of Indian Status or Certificate of Indian Status.
Features of the TCRD:
Suppliers may confirm the individual's identity by asking the individual to provide another piece of photo identification. To view a sample of the TCRD visit the AANDC website at www.aadnc-aandc.gc.ca, or for more information call 1 800 567-9604, or fax your enquiry to 1 866 817-3977.
For more information, please see Guide 80 - Ontario First Nations Point-of-Sale Exemptions.
More information on the "Certificate of Indian Status" identity cards can be found at: www.aadnc-aandc.gc.ca.