Canada Revenue Agency Government of Canada
Skip to content area (Access key: x)
Skip to side menu (Access key: y)

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.

Be informed about GST/HST issues. Subscribe to our Excise and GST/HST News, and we will send you this quarterly newsletter by email. Search topics alphabetically:
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.
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
Revenu Québec Web site Definitions Forms and publications Technical information

 



More Ways to Serve You!

Date modified:
2006-08-01
Top of page
Top of page
Important notices