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- Certificate of Indian Status Identity Cards
Status Indians are not required to pay Ontario RST on most goods or services that will be consumed or used on a reserve. To receive the exemption the Status Indian must present their "Certificate of Indian Status" identity card at the time of purchase.
- Identity Cards for Claiming Exemption from Retail Sales Tax
Qualifying purchasers may buy certain taxable goods and taxable services, or enter into contracts of insurance, without paying Ontario RST by providing the vendor with a valid identity card at the time of purchase.
- RST and Status Indians
For RST purposes, Status Indians, Indian bands or band councils may purchase goods and services without paying RST, as long as the goods or services are consumed on the reserve.
- Sale of Business Assets
Vendors are required to collect the RST on the sale of all taxable goods and taxable services.