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KNOWLEDGE CENTRE

Are First Nations status card holders exempt from the provincial part of the HST? I have sales to First Nations status card holders, what tax code do I use when recording the sale and do I need to do anything else?

Maybe, starting September 1, 2010 First Nations status card holders have been be exempt from the provincial part of the HST for eligible off-reserve purchases.

Please visit: www.fin.gov.on.ca/en/tax/hst/whatstaxable.html to see which off-reserve purchases are exempt.  The selling department should use tax code ‘R3’ to record any qualifying sales and is required to take a copy (front and back) of the Status Indian Card which should be retained as part of the supporting documentation.  For more information, please refer to GST/HST Information Bulletin B-039R3 on the CRA website: http://www.cra-arc.gc.ca/E/pub/gm/b-039/README.html and the Ontario First Nations Point of Sale Exemptions.


Last Updated:  August 5, 2021