Certificate of Indian Status Identity Cards

• Status Indians are not required to pay Ontario Retail Sales Tax (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.

"Certificate of Indian Status" identity cards

There are three valid types of cards in circulation:

Paper/laminated version

All-in-One version

Pilot Project version

Vendor Responsibilities

In situations where a Status Indian is claiming an exemption of RST on goods that are delivered to a reserve or picked up from the store by the purchaser, the vendor must:

• request to see the "Certificate of Indian Status" identity card, and
• record the Status Indian's name, card number and band/registry number on a copy of the invoice or other document for follow up purposes.

For More Information

View or print RST Guide 808 - Status Indians, Indian Bands and Band Councils, or see Indian and Northern Affairs Canada's Status Cards in the System for examples of "Certificate of Indian Status" identity cards.