Canada Revenue Agency
www.cra.gc.ca
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GST/HST and Indians, Indians bands, and band-empowered entities
As of July 1, 2010, Ontario harmonized its retail sales tax with the GST to implement the HST at the rate of 13% and British Columbia harmonized its provincial sales tax with the GST to implement the HST at the rate of 12%. Also, as of July 1, 2010, Nova Scotia increased its HST rate from 13% to 15%.
Only for Ontario
Goods and services acquired by Indians and Indian bands off a reserve in Ontario without the goods being delivered to a reserve or the services being performed in a reserve, will generally be subject to the HST as of July 1, 2010. However, the Government of Ontario has announced that, effective September 1, 2010, a point-of-sale relief equal to the 8% provincial part of the HST will be provided on qualifying supplies of property and services. In the interim, from July 1 to August 31, 2010, First Nations can receive refunds by submitting receipts to the Ontario Ministry of Revenue.
For more information, see Ontario First Nation point-of-sale relief.
In Quebec, Revenu Québec administers the GST/HST. If your business is located in Quebec, visit the Revenu Québec Web site.
Special rules apply to Indians, Indian bands, and band-empowered entities concerning the payment of GST/HST for the purchase of goods and services. The Canada Revenue Agency recognizes that many First Nations people in Canada prefer not to describe themselves as Indians. However, the term Indian is used in these Web pages because it has a legal meaning in the Indian Act.
