Information on the PST exemption part of the HST

Harmonized Sales Tax Reimbursement

Status Indians that have paid the eight percent Ontario component of the HST on goods or services that qualify for exemption may claim a refund by submitting an application with accompanying respective receipts by mail to the Ontario Ministry of Revenue.

Goods and Services Purchased Off Reserve that Qualify for HST Refund:

  • New and used motor vehicles purchased from a dealership;
  • Take-out meals including ‘fast food drive thru’ and pizza delivery;
  • Agreements for warranty of qualifying purchases;
  • A service of installing, assembling, dismantling, adjusting, repairing or maintaining qualifying personal property;
  • Clothing and footwear;
  • Child car seats and boosters;
  • Basic groceries including diapers;
  • Prescription drugs and dispensing services;
  • Home and mobile (cell) phone bills; and
  • Internet, satellite and cable bills.

Goods and Services Purchased Off Reserve that Do Not Qualify for HST Refund:

  • Dry cleaning;
  • Household cleaning services
  • Electricity and heating services;
  • Home maintenance or repair service calls;
  • Landscaping, lawn care and private snow removal;
  • Hotel rooms;
  • Taxis;
  • Gasoline/diesel;
  • Green fees for golf;
  • Gym memberships;
  • Sports and recreational activities (i.e. karate, ballet, soccer);
  • Live theatre tickets less than 3200 seats;
  • Hair stylist/barber;
  • Tobacco and nicotine replacement products; and
  • Hunting and fishing licenses.

To file a report of a retailer that has not honoured the HST exemption for Ontario status First Nations:

  1. Contact the Ontario Ministry of Finance by telephone at 1-866-668-8297 (1-866-ONT-TAXS)
  2. When prompted at the voice-activated menu “What program are you calling about?”, say “Retail Sales Tax”
  3. When prompted “Do you have a business number or vendor permit number”, say “No”
  4. You will then be directed to an operator
  5. Ask to be transferred to “Refunds and First Nation Exemptions”
  6. When the operator answers, notify the operator that you wish to file a report of a retailer not honouring the HST point-of-sale exemption for First Nations
  7. Provide as much of the following information as you are able to give:
  • Your name and telephone number (for follow up contact by the Ministry)
  • The name of the retailer (store name)
  • Telephone number of the retailer
  • Address of the retailer
  • Name of the owner/manager

HST COMPLAINTS

The Ministry of Revenue is now able to handle complaints regarding vendors who are not honouring the PST exemption at Point of Sale for Status Indians.

Call the Toll Free number 1-866-668-8297, state that you would like to file a complaint regarding a vendor and give them the vendors name, address, and phone number.



Regarding service providers, ie: (cable, internet, phone) please contact the companies directly to provide them with your status card number and account information and/or other required documentation as per their process.  Or you can mail in your monthly bills for the PST refund.


HOW VARIOUS TELECOMMUNICATIONS COMPANIES HONOUR THE PST EXEMPTION

FIRSTTEL

First Nations-owned telecommunications company.  Visit their website http://www.firsttel.ca/?source=http://anishinabeknews.ca/ I’m sure you’ll have no hassle getting either the PST exemption if you live off-reserve!

BELL

http://support.bell.ca/Billing-and-Accounts/Billing/How_to_apply_for_Indian_status

TBAYTEL

Fax your name, address, account number and a photo copy of the front and back of your Status Card to 1-807-622-1900.

COGECO

Fax the front and back of your Status Card, along with your account number, name and address to 1-905-333-8136.

EASTLINK

Call Eastlink customer service 1-888-345-1111 and give them your account number, First Nation you are a citizen of, Registry number and Family number (last three numbers of your registry number).  Apparently they have a way to verify your Status Card information.

ROGERS

To determine if you are eligible for a tax exemption, please contact us. If you are eligible for a tax exemption, you can mail or fax your request to:

Fax: 1-888-2901-3436

Mailing Address:

100 Westmorland Street, Moncton, NB E1C 0G1

Your request must contain the following information:

  • Your name
  • Account number(s)
  • List of subscribers to be exempted
  • Contact phone number
  • Supporting documents, if applicable

Note: Your request cannot be processed by phone or live chat

Application of tax exemption: After the tax exemption has been approved, it is applied at the account level. All subscriptions on the account will receive the same exemption.

Note: If your account has multiple phone lines and only on subscriber qualifies for the tax exemption, the eligible phone line will be moved to a new account.

Effective date for tax exemption: The tax exemption takes place after we receive the supporting documentation and approve the request. The tax exemption cannot be applied to previous invoices.

HYDRO ONE FOR HST EXEMPTION LIVING ON RESERVE ONLY

http://www.hydroone.com/MyHome/MyAccount/Service/Forms/DRC%20HST%20Exemption%20Form.pdf

You’re exempt from paying the Debt Retirement Charge (DRC) if you’re a First Nations person consuming electricity on a reserve, or Individual in the diplomatic community that has an exemption certificate or is exempt from paying the Harmonized Sales Tax (HST). In order to receive this exemption, please fill out and send us an exemption form, contact our Customer Communications Centre with your Certificate of Indian Status card number.


NEWS ARTICLES RELATED TO HST EXCEPTION

DOCUMENTS
HST Briefing Notes, September 2010
HST, Goods and Services List