Are you for real?
Must be an ON thing.
Is that PST or GST? In SK everybody pays off Rez.
8% which I why I knew Das was wrong
Ontario First Nations Point-of-Sale Exemptions
Harmonized Sales Tax Guide 80
Published: September 2010
Content last reviewed: October 2010
ISBN: 978-1-4435-4529-7 (Print), 978-1-4435-4531-0 (PDF), 978-1-4435-4530-3 (HTML)
The contents of this guide do not affect, or interfere with, the application of the exemption under section 87 of the Indian Act and its effect on the Goods and Services Tax/Harmonized Sales Tax (GST/HST).
This guide provides information about the point-of-sale exemption for the Ontario portion of the Harmonized Sales Tax (HST) as well as the Ontario Retail Sales Tax (RST) exemptions available to Ontario First Nations people.
Table of Contents
HST Point-of-Sale Exemption
Effective September 1, 2010
On June 17, 2010, the
Government of Ontario announced that its existing RST exemption for Status Indians, Indian bands and councils of an Indian band will continue for qualifying off-reserve property or services (including sales and leases) as Ontario moves to the HST.
Effective
September 1, 2010, Status Indians, Indian bands and councils of an Indian band are entitled to an exemption from paying the eight per cent Ontario component of the HST on qualifying property or services at point-of-sale.
The point-of-sale exemption for Status Indians, Indian bands and councils of an Indian band will apply only to qualifying off-reserve acquisitions or importations of property or services that are for the personal consumption of the Status Indian or exclusively for consumption or use by the band or the council of the band.
The Status Indian point-of-sale exemption will not apply where any other relief is available, such as:
- when the purchaser is eligible for input tax credits for the HST payable (e.g., because the purchase is for use in the purchaser's commercial activities);
- in cases where the supply is already relieved of the HST because it is zero-rated (e.g., basic groceries) or exempt (e.g., certain health care services); or
- when the property is a designated item that qualifies for an Ontario point-of-sale rebate for the Ontario component of the HST (e.g., children's clothing, printed books).