• Indigenous customers with Indian* Status living on a reserve or temporarily off a reserve to attend post-secondary education (e.g., university, college) may apply for a tax exemption of GST/HST/QST/PST (All Provinces and Territories).
• Indigenous customers with Indian Status living off reserve in Ontario may apply for an exemption on the Ontario portion (8%) of the HST. The federal portion (5%) of the HST is still applicable.
Required Documentation to apply for tax exemption:
• Certificate of Indian Status (copy of front and back) issued by Indigenous Services Canada OR
• Copy of valid Temporary Confirmation of Registration Document (TCRD)
o Customers living in British Columbia, Manitoba or off-reserve in Ontario, please also provide a copy of an additional piece of valid government-issued photo ID (such as driver’s license, provincial ID card or Canadian passport).
• If you temporarily live off reserve to attend post-secondary education, please also include proof of enrolment in a post-secondary institution.
• Additional Requirements for Expired Cards:
1. Expired Certificate of Indian Status – For customers living in British Columbia and Manitoba, please also provide a copy of an additional piece of valid government-issued photo ID.
2. Expired Temporary Confirmation of Registration Document (TCRD) – Please provide a copy of an additional piece of valid government-issued photo ID.
Indian band or band-empowered entities
To apply for tax exemption, please provide a written request signed by an authorized Band official containing the following certification:
This is to certify that the property or service being acquired by [Insert name of band or band-empowered entity] is for band management activities or for the real property on the reserve. This supply will not be subject to the goods and services tax or harmonized sales tax (GST/HST).