Point-of-Sale Exemption fo Status Indians
Submitted by Marathon & District Chamber of Commerce, published Courtesy of OntarioNewsNorth.com
Harmonized Sales Tax (HST)
Point-of-Sale Exemption for Status Indians
Effective September 1, 2010, First Nations[*] status card holders are exempt from the provincial part of the Harmonized Sales Tax (HST) for eligible off-reserve purchases. The exemption generally follows the former practice of the Retail Sales Tax (RST) exemption for goods and certain services purchased off-reserve by a First Nations individual, which was in place for 30 years.
This exemption is in addition to the current relief provided to First Nations under the GST/HST framework, such as for purchases on a reserve or delivered to a reserve. It is also in addition to point-of-sale rebates offered to all Ontarians on items such as books or children’s clothing.
[*] Defined as Status Indians, Indian Bands and councils of an Indian band.
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For more information
- Call 1 866 ONT-TAXS (1 866 668-8297) or 1 800 263-7776 for teletypewriter (TTY)
- Visit ontario.ca/taxchange
