How to apply for tax exemptions related to the Indian Act
We recognize that many First Nations people in Canada prefer not to describe themselves as Indians
. However, we use the term Indian because it has a legal meaning in the Indian
If you are eligible under the Indian Act, you may claim an exemption of the HST for goods and services supplied on a reserve
Eligible residents in Ontario may also claim an exemption for qualifying goods and services acquired off a reserve
. The off-reserve exemption only applies to the 8% Ontario component of the HST. Goods such as wireless phones and DVRs, for example, as well as telecommunications services qualify for the exemption.
When claiming any tax exemption, you need to present your Certificate of Indian Status Card issued by Indian and Northern Affairs Canada.
To submit a claim for tax exemption:
- Fill out the tax exempt PDF request form (requires Adobe Reader).
- Save the completed form to your computer (to send by email) or print it (to send by regular mail or by fax).
- Using one of the methods below, send us the completed form and:
- a copy of your tax exemption certificate (e.g. Indian Status Card, front and back) (Residential & Wireless)
- OR a copy of your certification or letter from the band (Business ONLY)
For Eastlink Residential (Internet, TV, Home phone and Security) & Business Customers
For Eastlink Wireless
Learn more about the Indian Status from Indian and Northern Affairs Canada
Learn more about the Ontario First Nations Point-of-Sale Exemptions on the HST