The Canada Revenue Agency has revised this info sheet which discusses how a GST/HST registrant supplier should report the HST on qualifying off-reserve supplies of property or services to status Indians for reporting periods ending on or after September 1, 2010, and how the amount credited at the point-of-sale should be shown on invoices.
In contrast to the point-of-sale rebates for certain designated items such as children’s clothing and books, the supplier is required to include the following on its GST/HST return:
- the amount of HST collectible at the full 13% on line 105, Total GST/HST and adjustments; and
- the total amount credited at the point-of-sale on line 111, Rebates.
In addition, GST/HST registrants providing the point-of-sale rebate on sales to status Indians are required to complete form GST189, General Application for Rebate of GST/HST.
GST/HST registrants that file their GST/HST returns using GST/HST NETFILE may now electronically file the rebate for the Ontario First Nations point-of-sale relief. When accessing the GST/HST NETFILE system, registrants will be asked if they will be applying for the Ontario First Nations point-of-sale relief. When answering “yes” to this question, a registrant will be requested to complete line 23 of form GST189 for the Ontario First Nations point-of-sale rebate. The amount will then be carried over to line 111 of the NEFILE return.
Where a registrant uses GST/HST NETFILE to file the Ontario First Nations point-of-sale rebate, the registrant should not mail a paper copy of form GST189 to the CRA.