In Ontario, status Indians are not required to pay Ontario Retail Sales Tax 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. This document includes samples of three different versions of valid “Certificate of Indian Status” identity cards.
Ontario Retail Sales Tax - Tax Tips, “Certificate of Indian Status Identity Cards”
Tax Development May 06, 2008