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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.
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 payments given to individuals and families including the GST/HST credit, the Canada child tax benefit (CCTB), the Universal child care benefit, and more.	More information for Status Indians

In Quebec, Revenu Québec administers the GST/HST. If your business is located in Quebec, visit the Revenu Québec Web site.

Glossary

Definitions for GST/HST

Forms and publications

GST/HST technical information, forms and publications