Tax Tips

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Retail Sales Tax

  • Ontario First Nations HST Point-of-Sale Exemption
    Published date: November 21, 2016. This page provides an overview of the Harmonized Sales Tax point-of-sale exemption for First Nations may be used as a quick reference by purchasers and suppliers.
  • Exemption for Foreign Entities, Representatives and Officials of Retail Sales Tax
    Published date: August 22, 2012. 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.
  • Certificate of Indian Status Identity Cards
    Published date: April 29, 2008. 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.
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