First Nations individuals (with status) and bands are exempt from paying the Goods and Services Tax (GST) and the British Columbia Provincial Sales Tax (PST) on reserve.
How to check & what to do:
- Ensure that the photograph on the status card matches your customer.
- Record the individual’s name and their band’s name and number or the registration number from the card.
- Obtain your customer’s signature on the sales slip or invoice and verify that it matches the signature on the card.
Frequently Asked Questions for Customers
Does my status card expire?
Yes there is an expiry date on your status card this is because the picture on your card does expire.
Can I get tax exempt with an expired status card?
Yes you can still receive tax exempt with an expired status card, you may be required to provide a secondary piece of photo ID.
If I forgot to bring my status card is there ways to get my tax’s back?
- Some business’s will allow you to bring your receipt in and they will give you back the tax’s
- Some business’s may require you to pay the tax’s and get reimbursed by them later (mainly online purchases)
- The CRA does have a form you can complete and send back it is located here https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/b-039/gst-hst-administrative-policy-application-gst-hst-indians.html
What if I have problems with a business not accepting my status card?
Please fill out this form so that our Tax department can follow up on the complaint.
Does my status card expire?
Yes there is an expiry
date on your status card this is because the picture on your card does expire.
Can I get tax exempt with an expired status
card?
Yes you can still
receive tax exempt with an expired status card, you may be required to provide
a secondary piece of photo ID.
If I forgot to bring my status card is there
ways to get my tax’s back?
- Some
business’s will allow you to bring your receipt in and they will give you back
the tax’s
- Some
business’s may require you to pay the tax’s and get reimbursed by them later
(mainly online purchases)
- The CRA
does have a form you can complete and send back it is located here https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/b-039/gst-hst-administrative-policy-application-gst-hst-indians.html
What if I have problems with a business not
accepting my status card?
Please fill out this
form so that our Tax department can follow up on the complaint. CLICK HERE
Frequently Asked Questions for Businesses
Why do Indians get tax exempt on reserve?
Under Section 87 of the Indian act which states the following
87(1) Notwithstanding any other Act of Parliament or any Act of the legislature of a province, but subject to section 83 and section 5 of the First Nations Fiscal Management Act, the following property is exempt from taxation:
-
The interest of an Indian or a band in reserve lands or surrendered lands and
-
The Personal property of an Indian or a band situated on reserve.
(2) No Indian or band is subject to taxation in respect of the ownership, occupation, possession or use of any property mentioned in paragraph (1)(a) or (b) or is otherwise subject to taxation in respect of any such property.
What needs to be provided for a tax exemption?
The only document needed for tax exempt on reserve is a status card. When the Status card is expired you may ask for an additional piece of ID.
What forms of ID can be used to verify an expired status card?
