GST/HST and Indigenous peoples: How to request a tax exemption
Please visit The Canada Revenue Agency (CRA) to be aware of GST/HST requirements that apply as an Indian, an Indian band, and band-empowered entity under the Indian Act. We recognize that many Indigenous peoples in Canada prefer not to describe themselves as Indians. However, the term Indian is used because it has a legal meaning in the Indian Act.
Find out if you have to pay the GST/HST
In general, Indigenous peoples in Canada are required to pay taxes on the same basis as other people in Canada, except where the limited exemption under Section 87 of the Indian Act applies. Section 87 says that the "personal property of an Indian or a band situated on a reserve" is tax exempt. Inuit and Métis people are not eligible for this exemption and generally do not live on reserves.
Documents you need to get GST/HST relief
As an Indian, it is necessary that you acquire a proof of registration with Aboriginal Affairs and Northern Development Canada (AANDC) to be eligible for GST/HST relief. For more information, see Indian Status.
Certificate of Indian Status card – On your customer form, please include your 9- or 10- digit registry number or your band name and family number (commonly referred to as the band number/treaty number), which is found on your card and attached to a copy of your certificate.