An Indigenous people is a person who qualifies as an "Indian" under the Indian Act and is in possession of a Certificate of Indian Status card issued by the federal government. Under the Indian Act, these persons are exempt from sales taxes on personal property situated on a reserve.
PST (Provincial Sales Tax) Exemption
All of the following conditions need to be met by an Indigenous people to be PST exempt:
- For online or phone orders, fax a signed copy of your Native Status Card to 800-567-2260.
- For in-store purchases, simply present your photo Native Status Card in person to receive you exemption.
Note: Delivery to the reserve is not a requirement in Ontario as long as the items are planned to be used on a reserve. In the case of delivering the items to a location other than a reserve, we will need that to be indicated on the signed, faxed copy of your Native Status Card.
In all provinces, Indigenous Peoples are GST/HST exempt only if the goods being purchased are delivered to the reserve. If you have any questions regarding tax exemption, contact the sales tax office in your province:
British Columbia 877-388-4440
Other locations - English 800-959-5525
Other locations - French 800-959-7775