Status First Nation citizens living in Ontario are entitled to exemption from the 8% Provincial Sales Tax (PST) portion of the Harmonized Sales Tax (HST), whether living on or off reserve.  The exemption was recognized in an agreement between the provincial government and the Chiefs of Ontario at the time of the introduction of the HST


Please find  a number of supporting documents and information on this matter.

What’s Taxable Off-Reserve Under the HST and What’s Not

HST Exemption Supporting Document Reference – Informational Briefing Note

Ontario First Nation HST Point of Sale Exemptions

HST Application and Instructions

Point of Sale Guide HST Exemptions

Tax Exemption Not Being Honored



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