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Ontario First Nations Point-of-Sale Rebates and Exemptions

https://www.fin.gov.on.ca/en/guides/hst/80.html#hsteligible

Distribution channels where the HST point‑of‑sale rebate is not permitted

Vendors are not allowed to provide the point‑of‑sale rebate for qualifying property or services when purchased via the Internet or through other distribution channels for which the presentation of a Certificate of Indian Status card to verify eligibility is not possible. In addition, the point‑of‑sale rebate will not be credited on goods imported by mail or courier. 

When First Nation individuals with a status card, bands and band councils of an Ontario First Nations reserve acquire qualifying property or services through these distribution channels, they may claim a rebate from the Ontario Ministry of Finance of the eight per cent Ontario component of the HST paid.

Vendor responsibilities

Vendors must do all of the following:

Ensure that the items being purchased qualify for the rebate

Visually confirm that the Certificate of Indian Status card displays the purchaser’s photograph (note – the card must be presented at every purchase), and

Record the transaction date, purchaser's name, card number, band registry number, and a brief description of the goods sold. These records should be kept for audit purposes.

If the purchaser presents a Temporary Confirmation of Registration Document issued by the federal government, rather than a Certificate of Indian Status card, the seller must validate by:

Viewing a piece of government identification with the person’s picture (e.g., driver’s licence) to confirm his/her name matches the name on the temporary document, and

Confirming the temporary document has a raised seal of the Indian Registrar (bottom right side of the document).

A photocopy of the Temporary Confirmation of Registration Document is not acceptable. The Temporary Confirmation of Registration Document will be deemed null and void if altered in any way.

Who is eligible

The point‑of‑sale rebate for First Nations people is restricted to:

Individuals with a status card who are Ontario residents

Individuals with a status card who are Canadian residents and resident on the Akwesasne reserve, or

Band or council of a band of an Ontario First Nations reserve (including the Akwesasne reserve).

Other cards (e.g., band cards, Métis cards) are not permitted to support the First Nations HST Point-of-Sale Rebate.

For further information, please contact the CRA directly at 1‑800‑959‑5525.