News and Insights

CRA GST/HST Notice No. 264

Tax Development May 27, 2011

The Canada Revenue Agency has issued this notice to advise GST/HST registrants that the Temporary Confirmation of Registration Document (TCRD) will be accepted as sufficient documentary evidence to support exempt sales to status Indians.  As a result of The Gender Equity in Indian Registration Act (Bill C-3) coming into force on January 31, 2011, individuals registered as Indians under that Act will receive a TCRD from Indian and Northern Affairs Canada (INAC) that will be valid for a period of 12 months. The TCRD will contain the name of the individual, a registration number, the effective date of registration, and the expiration date of the TCRD.

Indians will be required to show a vendor his/her original TCRD, which will have a raised seal of the Indian Registrar on the bottom right-hand corner; photocopies presented by an individual status Indian should not be accepted as support for an exempt sales  

Information on the registration process can be found on INAC's website at: 

CRA GST/HST Notice 264