Indians, Indian bands, and band-empowered entities
Special rules apply to Indians, Indian bands, and band-empowered entities concerning the payment of GST/HST for the purchase of goods and services.
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Topics |
How GST/HST works
Basic information on how GST/HST works |
What we mean by taxable,
zero-rated or exempt supplies |
Goods bought by Indians, Indian bands, and band-empowered entities
GST/HST and the sale of goods to Indians, Indian bands, and band-empowered entities |
Services bought by Indians, Indian bands, and band-empowered entities
How the GST/HST is applied to the sale of services to Indian bands and band-empowered entities |
Goods imported by Indians
How the GST/HST is applied to the sale of goods to Indian bands and band-empowered entities |
Businesses owned by Indians, Indian bands, or band-empowered entities
GST/HST information for business owned by Indians, Indian band, and band-empowered entities operating on a reserve. |
Remote Stores
GST/HST and the sale of goods to Indians, Indian bands, and band-empowered entities by remote stores |
Documentation
What we consider valid documentation (Indian Status card) to allow the purchase of goods and services without paying the GST/HST.
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First Nations Goods and Services Tax (FNGST)
Find out about the FNGST |
First Nations Tax (FNT)
Find out about the FNT |
New Housing Rebate for buying or building a home
If you buy, build, or substantially renovate a home, you may qualify for the GST/HST new housing rebate and more. |
GST/HST Rebates
You may qualify for certain types of GST/HST rebates. |
The GST credit and other family benefit programs
Information on the tax-free payments given to individuals and families including the GST/HST credit, the Canada child tax benefit (CCTB), and more. |
More information for Status Indians
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Revenu Québec Web site |
Definitions |
Forms and publications |
Technical information |
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