Ontario Retail Sales Tax Tip, “Retail Sales Tax and Status Indians”

The province of Ontario has issued this tax tip to remind vendors that the current Retail Sales Tax (RST) exemptions available for Status Indians, Indian bands and band councils will remain in effect until June 30, 2010.  As of July 1, 2010, the rules currently in place for GST/HST will apply.  

The RST exemption is available to Status Indians, Indian bands or band councils who purchase goods and/or services that are to be consumed on a reserve.  In general, goods and services purchased off reserve are taxable when they will be used or consumed off reserve.  In order to claim the RST exemption, Status Indians must show their federal “Certificate of Indian Status” identity card, while Indian bands and band councils must produce a valid Purchase Exemption Certificate.

ON Tax Tip Status Indians