News and Insights

Ontario Releases First Nations Point-of-Sale Exemption Overview and Quick Reference Guide

Tax Development Nov 25, 2016

The Ontario Ministry of Finance has released an overview of the “Ontario First Nations Point-of-Sale Exemption”, and a quick reference guide, “What’s Taxable Off-Reserve Under the HST and What’s Not”.

The “Ontario First Nations Point-of-Sale Exemption” overview summarizes:

  • the First Nations HST point-of-sale exemption in Ontario;
  • the property or services which qualify for the exemption;
  • property which does not qualify for the exemption; and
  • other property or services that are excluded from the exemption.

The “What’s Taxable Off-Reserve Under the HST and What’s Not” quick reference guide provides examples of common products and services purchased off-reserve with their applicable Ontario HST rate and the tax status for qualifying First Nations Status Indians.