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Published | Category : GST and QST

Payment of the GST and QST by Métis, Inuit and Non-Status Indians

Under certain circumstances, Indians are exempt from paying consumption taxes under the GST and QST systems. However, Métis, Inuit, Non-Status Indians and Indians from the United States are not considered to be Indians for the purposes of this exemption. They must therefore pay GST and QST on taxable goods and services that they purchase (excluding zero-rated goods and services).

In the same way, the exemption from paying consumption taxes that applies to Indian bands or band-empowered entities does not apply to entities that govern or represent Métis, Inuit or Non-Status Indians.

The term "Indian" designates a person registered as such in accordance with the Indian Act. An Indian is not required to live in or maintain a dwelling on a reserve. Aboriginal Affairs and Northern Development Canada (AANDC) can issue a Secure Certificate of Indian Status card (SCIS card) or a Temporary Confirmation of Registration Document(TCRD) to an Indian. There are no other identity or membership cards that allow an Indian to obtain an exemption from paying consumption taxes.

For more information concerning identity cards, visit the AANDC website. To know more about the TCRD, consult GST/HST Notice 264Sales Made to Indians and Documentary Evidence - Temporary Confirmation of Registration Document published by the Canada Revenue Agency.

The term "Indian band" designates a band council or a tribal council. The expression “band-empowered entity” designates a legal person, a commission, a council, an association, a society or any other organization that belongs to or is controlled by a band, a tribal council or a group of bands (except a tribal council).

For more information, consult GST/HST Technical Information Bulletin B-039, GST/HST Administrative Policy - Application of the GST/HST to Indians.

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