Information on the PST exemption part of the HST
Status Indians that have paid the eight percent Ontario component of the HST on goods or services that qualify for exemption may claim a refund by submitting an application with accompanying respective receipts by mail to the Ontario Ministry of Revenue.
Goods and Services Purchased Off Reserve
Qualify for HST Refund
- New and used motor vehicles purchased from a dealership
- Take-out meals including “fast food drive thru” and pizza delivery
- Agreements for warranty of qualifying purchases
- A service of installing, assembling, dismantling, adjusting, repairing or maintaining qualifying personal property
- Clothing and footwear
- Child car seats and boosters
- Basic groceries including diapers
- Prescription drugs and dispensing services
- Home and mobile (cell) phone bills
- Internet, satellite and cable bills
Do Not Qualify for HST Refund
- Dry cleaning
- Household cleaning services
- Electricity and heating services
- Home maintenance or repair service calls
- Landscaping, lawn care and private snow removal
- Hotel rooms
- Taxis
- Gasoline/diesel
- Green fees for golf
- Gym memberships
- Sports and recreational activities such as karate, ballet and soccer
- Live theatre tickets less than 3,200 seats
- Hair stylist/barber
- Tobacco and nicotine replacement products
- Hunting and fishing licences
If a Retailer Does Not Honour the HST Exemption
To file a report of a retailer that has not honoured the HST exemption for Ontario Status First Nations:
- Contact the Ontario Ministry of Finance by telephone at 1-866-668-8297 (1-866-ONT-TAXS).
- When prompted at the voice-activated menu, “What program are you calling about?”, say “Retail Sales Tax.”
- When prompted “Do you have a business number or vendor permit number?”, say “No.”
- You will then be directed to an operator.
- Ask to be transferred to “Refunds and First Nation Exemptions.”
- When the operator answers, advise that you wish to file a report of a retailer not honouring the HST point-of-sale exemption for First Nations.
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Provide as much of the following information as possible:
- Your name and telephone number for follow-up contact
- Name of the retailer/store
- Telephone number of the retailer
- Address of the retailer
- Name of the owner or manager
HST Complaints
The Ministry of Revenue is able to handle complaints regarding vendors who are not honouring the PST exemption at Point of Sale for Status Indians.
Call toll-free at 1-866-668-8297 and state that you would like to file a complaint regarding a vendor. Provide the vendor's name, address and phone number.
PST / HST Refund Forms and Information
Service Providers
Regarding service providers such as cable, internet and phone companies, please contact the company directly to provide your status card number, account information and/or other required documentation according to their process. You may also mail in monthly bills for the PST refund.
How Various Telecommunications Companies Honour the PST Exemption
Bell
Bell provides information on how to apply for tax exemptions related to the Indian Act.
Tbaytel
Fax your name, address, account number and a photocopy of the front and back of your Status Card to 1-807-622-1900.
Cogeco
Fax the front and back of your Status Card, along with your account number, name and address to 1-905-333-8136.
Eastlink
Call Eastlink customer service at 1-888-345-1111 and provide your account number, the First Nation you are a citizen of, Registry number and Family number.
Rogers
To determine whether you are eligible for a tax exemption, contact Rogers. If eligible, the request may be submitted by mail or fax.
Fax: 1-888-2901-3436
Mailing Address:
100 Westmorland Street
Moncton, NB E1C 0G1
Your request must contain:
- Your name
- Account number(s)
- List of subscribers to be exempted
- Contact phone number
- Supporting documents, if applicable
Note: The request cannot be processed by phone or live chat.
After the tax exemption has been approved, it is applied at the account level. All subscriptions on the account will receive the same exemption.
If an account contains multiple phone lines and only one subscriber qualifies for the tax exemption, the eligible phone line will be moved to a new account.
The tax exemption takes effect after the supporting documentation has been received and approved. It cannot be applied to previous invoices.
Hydro One
HST Exemption for Customers Living on Reserve
Hydro One provides a First Nations Delivery Credit and HST Exemption form for eligible customers.
HST Briefing Notes
Goods and Services Subject to Full HST