Status First Nation citizens living in Ontario are entitled to exemption from the 8% Provincial Sales Tax (PST) portion of the Harmonized Sales Tax (HST), whether living on or off reserve. The exemption was recognized in an agreement between the provincial government and the Chiefs of Ontario at the time of the introduction of the HST.
Please find a number of supporting documents and information on this matter.
What’s Taxable Off-Reserve Under the HST and What’s Not
HST Exemption Supporting Document Reference – Informational Briefing Note
Ontario First Nation HST Point of Sale Exemptions [PDF/89KB]
HST Application and Instructions [PDF/126KB]
Point of Sale Guide HST Exemptions [PDF/377KB]
Tax Exemption Not Being Honoured?
Have you tried to use your Indian Status Card for tax exemption of the 8% PST on 'applicable' purchases or services and was told that your exemption cannot be honoured?
If so, please contact the Ontario Ministry of Revenue's Complaints Call Centre at 1-866-668-8297. When you call, you will need to have the following information ready:
- Retailer name, address, phone number
- Date of incident
- Contact name of store/business manager or other relevant person in charge