Tax exemptions related to the Indian Act
If you are eligible under the Indian Act, you can claim an exemption of the GST/HST and/or PST for goods and services supplied on a reserve.
Eligible residents in Ontario or on the Canadian side of the Akwesasne Reserve can also claim an exemption for qualifying goods and services acquired off a reserve. The off-reserve exemption applies only to the Ontario provincial component of the HST. For example, goods such as mobile phones, HD PVRs, as well as telecommunications services may qualify for the exemption.
Eligible residents in Québec located on the Kahnawake Reserve (Mohawk of Kahnawake Nation) can also claim an exemption for qualifying goods and services acquired off the reserve. The off-reserve exemption applies only to the QST. For example, goods such as mobile phones, HD PVRs, as well as telecommunications services may qualify for the tax exemption.