For every sale where you did not collect GST or QST, you must keep proof that the purchaser is an Indian registered under the Indian Act, a band council, a tribal council or a band-empowered entity.
When the purchase is made on a reserve by an Indian, the invoice must include the registration number from the person's Certificate of Indian Status.The Certificate may have been issued by any of the following:
- Indigenous Services Canada
- Crown-Indigenous Relations and Northern Affairs Canada
- Aboriginal Affairs and Northern Development Canada
- Indigenous and Northern Affairs Canada
- Indian and Northern Affairs Canada
The band name and family number (commonly known as the “band number” or “treaty number”) are also acceptable.
When a band council, a tribal council or a band-empowered entity makes a purchase on a reserve, the purchaser must provide a document certifying that the property is being acquired by a band council, a tribal council or band-empowered entity.
When an Indian, a band council, a tribal council or a band-empowered entity makes a purchase off a reserve, you (as the vendor) must keep, in addition to the registration number and the document from the band council, tribal council or band-empowered entity, proof that you or your agent delivered the property to a reserve.
If you use your own vehicle to deliver property to a reserve, you must keep proof in your files. You can do this using form LE-20-V, Proof of Delivery to a Reserve, or a document containing the following information:
- the purchaser's name, address and Certificate of Indian Status number or band number;
- the date and amount of each invoice;
- a description of the property sold and delivered (in the case of a motor vehicle, the description must include the make, model, year, serial number and colour);
- the address where the property was delivered, if it is different from the purchaser's address;
- your signature and that of the purchaser to certify that the purchaser acquired the property and that you delivered it to the reserve, as well as the date of the signatures.
For more information, see the following:
- GST/HST technical information bulletin B-039, GST/HST Administrative Policy – Application of the GST/HST to Indians, on the Government of Canada website
- GST/HST policy statement P-230, Application of the Excise Tax Act to Leases, Licenses and Similar Arrangements of Tangible Personal Property by Indians, Indian Bands and Band Empowered Entities, on the Government of Canada website
- the current version of interpretation bulletin TVQ. 16-17, Rules applicable to the bands of Hunter's Point, Kitcisakik and Pakuashipi and to the members of those bands, on the Bulletins page of the Publications du Québec website