News and Insights

Ontario Newsroom release, “Continuing Point of Sale Exemption for Ontario’s First Nations”

Tax Development Jun 17, 2010



The government of Ontario confirmed today that effective September 1, 2010, Status Indians will be exempt from paying the provincial portion of the HST on eligible purchases off-reserve.  Under GST/HST, purchases by Status Indians qualify for exemption where goods are purchased on or delivered to a reserve by a vendor or its agent.  This point-of-sale exemption will expand the current exemption available under the Ontario Retail Sales Tax system, where eligible goods and select services may be purchased exempt of retail sales tax when purchased off-reserve.

For the period from July 1 to August 31, 2010, Status Indians may apply to the Ministry of Revenue for a refund of the provincial component of the HST paid on eligible purchases.   

Ontario has confirmed that refund applications will be available on the Ministry of Revenue website starting August 1, 2010.  Refund applications should be submitted between September 1, 2010 and November 1, 2010, and must be accompanied by original receipts and a photocopy of both sides of the Status Indian Card.

ON Newsroom June 17
ON Notice First Nations Rebate