HST: Ontario First Nations rebate

Apply for the rebate

Overview

Eligible First Nations people, bands, and band councils of an Ontario First Nations reserve may claim a rebate of the 8% provincial portion of the HST paid on qualifying goods and services purchased off-reserve.

The rebate can only be claimed on qualifying goods or services purchased for the exclusive personal use of the eligible First Nations person, band, or band council.

Vendors can provide this rebate at the time of purchase or customers can apply for the rebate from the Ministry of Finance after they have completed a purchase.

Where a supplier does not provide the rebate at the point-of-sale, purchasers may apply to the Ministry of Finance for a rebate by completing an Application for Rebate of the Ontario Portion of the HST for First Nations form.

Who is eligible

To be eligible for the HST rebate, a First Nations purchaser must be one of the following:

• a resident of Ontario
• a resident of Canada on the Akwesasne reserve

You must also have either a federal government-issued:

• Certificate of Indian Status card
• Temporary Confirmation of Registration Document

Bands or band councils of an Ontario First Nations reserve (including the Akwesasne reserve) are also eligible.

What goods and services qualify

Purchases that qualify

Examples of goods and services that qualify:

• most tangible goods, including:
  • new and used motor vehicles purchased from a dealer
  • take-out meals
  • medical cannabis purchased from a federally authorized licence holder
  • low-THC (less than 0.3%) cannabis products that do not have a duty-paid stamp on them
  • cannabis accessories (for example rolling papers, pipes, vaporizers)
• warranty or maintenance agreements for qualifying tangible goods
• services to install, assemble, dismantle, adjust, repair or maintain the qualifying tangible goods
• telecommunication services (including cable television, telephone, internet)

Purchases that do not qualify

The rebate cannot be claimed if:

• the goods are not subject to HST (for example, basic groceries or certain health care services)
• the goods are select items that already qualify for a rebate of the Ontario portion of the HST (for example, children’s clothing, printed books, etc.)
• the purchaser is eligible for input tax credits for the HST payable (for example, because the purchase is for use in the purchaser’s business activities)
• receipts include GST only

Examples of goods and services that do not qualify:

• restaurant food (except take-out meals)
• tangible goods supplied under a catering agreement
• electricity, natural gas
• gasoline and fuel
• alcohol
• raw leaf tobacco and tobacco products
• most forms of recreational cannabis — these items will have a duty-paid stamp
• real property (for example, new homes, condos, and mobile homes)
• transient accommodation (for example, hotels)
• parking

Find more information on what’s taxable off-reserve under the HST and what’s not.

Claim a rebate after your purchase

If you do not receive a rebate at the point-of-sale or at the time of importation, you can claim a rebate from the Ontario Ministry of Finance using the Application for Rebate of the Ontario Portion of the HST for First Nations Form and supplementary Receipt Listing Form.

You may save your receipts (up to 100 per claim) and submit one application, instead of filing multiple applications for small rebate amounts.

To check the status of your claim, email us at commodity.tax@ontario.ca.

Updates to the Ontario First Nations HST Rebate Application

We have made changes to the Ontario First Nations Harmonized Sales Tax (HST) rebate application to make it easier to complete and to support more efficient processing of claims.

Starting June 2026, the following changes will apply to rebate applications:

• You do not need to mail receipts for purchases where the HST is $5 or less, reducing the number of documents you need to submit. Please keep your receipts for your records.
• You no longer need to provide a photocopy of your Certificate of Indian Status card with every claim. A copy is only required if you are applying for the first time or if the card has been renewed.
• We are introducing a new Receipt Listing Form to help organize your claim. You will use this form to list all purchases you are claiming, including purchases where the HST is $5 or less. You must include the Receipt Listing Form with the Application Form.
• We have updated the application as a fillable form and added a new step–by-step guide.

How to submit a claim

Follow these steps to submit your claim:

Step 1: Complete the Application Form

See the Guide for detailed instructions.

Step 2: Complete the Receipt Listing Form

Receipts with more than $5 in HST

• List each receipt separately
• Write the line number from the Receipt Listing Form onto the corresponding receipt
• Enter HST amount as shown on the receipt
• Do not combine amounts into a running total
• Do not calculate the Ontario portion of the HST or rebate amount

Organize receipts in the same order they are entered on the Receipt Listing Form. Original receipts are to be submitted with the Application Form and Receipt Listing Form.

Receipts with $5 or less in HST

• List these receipts at the end of the Receipt Listing Form
• Enter HST amount as shown on the receipt
• Do not send these receipts with your application
• Do retain these receipts for 1 year from the time you submit the application. Original receipts may be requested during a review of the Application Form and Receipt Listing Form or as part of refund verification
• Applicants must be able to provide the original receipts upon request within 1 year of submitting the Application Form and Receipt Listing Form

The Ontario First Nations rebate does not apply to the following situations:

• There is no proof of purchase, or proof that HST has been paid
• Goods have been delivered to a reserve address (the Ontario First Nations rebate is solely for off-reserve purchases)
• Product is delivered to an address other than the address of the applicant
• Invoices issued to more than one individual, and one of the individuals is ineligible for the Ontario First Nations rebate
• HST for professional association dues, licensing fees, consulting services, legal services, accounting services, and similar transactions
• Purchases involving the supply and installation of materials that become part of a building or land (i.e. improvements to real property)

Step 3: Include a supporting document

If the purchase was made by an individual

You only need to provide supporting documents if:

• you are applying for the first time, or
• your Certificate of Indian Status has been renewed

Include one of the following:

• a photocopy of both sides of a valid Certificate of Indian Status card
• a Temporary Confirmation of Registration Document

If the purchase was made by a band or band council

Include the following document with every application:

• a letter on band letterhead signed by an authorized representative of the band stating that the goods or services are exclusively for the consumption or use by the band or band council

Step 4: Mail your application

Mail the completed and signed application Form, Receipt Listing Form, required receipts and supporting documents to:

Ministry of Finance
33 King Street West
PO Box 625 
Oshawa, Ontario
L1H 8E9

After you submit a claim

Processing time

Submitting one application with several receipts instead of many applications for small rebate amounts will speed up processing time (please limit applications to 100 receipts per claim).

Your receipts will be sent back to the address on the Application Form. If you need your receipt for warranty purposes, please create and keep a copy for your records.

Receiving your rebate

You will receive your rebate in the form of a cheque sent to the address on the Application Form.

You can also receive your rebate faster by signing up for direct deposit. To do so, complete the direct deposit section on the Application for Rebate of the Ontario Portion of the HST for First Nations.

Authorize a representative

You can authorize a representative (for example, someone from your local band council) to act on your behalf for your HST rebate claim.

To authorize one or more representatives, complete the authorized representatives section of the Application for Rebate of the Ontario Portion of the Harmonized Sales Tax (HST) for First Nations Form.

If it is your first time submitting an application, both you and the representative need to sign the Application Form to grant their authorization. Applications submitted after that authorization is granted do not require both signatures.

Deadline to claim a rebate

For the 8% Ontario portion of HST

You must submit your application within 4 years from the date the tax was paid for:

• the 8% provincial portion of the HST paid in Ontario
• qualifying goods imported into Canada

For the portion of HST in another province

You can apply for a rebate of the provincial portion of the HST paid in another participating province.

You must submit your application within 1 year of bringing qualifying goods into Ontario. The goods must be brought into Ontario within 30 days of purchase.

Rebate at the time of purchase

Vendors may provide the rebate of the 8% provincial portion of the HST to eligible customers when the purchase is made (known as the “point-of-sale”).

Vendors that provide the rebate at the point-of-sale will credit the 8% provincial portion of the HST and only charge the 5% federal portion of the HST.

Customer responsibilities

At the time of purchase, you must show the vendor either a federal government-issued:

• Certificate of Indian Status card
• Temporary Confirmation of Registration, plus a piece of government ID with your photo and name on it

As the customer, you must be buying or importing the eligible goods or services exclusively for your personal use or consumption.

Vendor responsibilities

Certificate of Indian Status card

If a customer presents a federal government-issued Certificate of Indian Status card, you must:

• make sure that the items being purchased qualify for the rebate
• look at the card and confirm it displays the customer’s photograph
• record the purchase date, customer’s name, card number, band registry number and a brief description of the goods sold (these records should be kept for audit purposes)

View samples of valid Certificate of Indian Status cards.

Temporary Confirmation of Registration

If a customer presents a federal government-issued Temporary Confirmation of Registration, you must:

• view a piece of government ID with the customer’s picture to confirm their name matches the name on the temporary document (for example, driver’s licence)
• confirm the temporary document has a raised seal of the Indian Registrar (bottom-right side of the document)

A photocopy of the Temporary Confirmation of Registration document is not acceptable.

The Temporary Confirmation of Registration document will be deemed null and void if altered in any way.

Other cards

Other cards, like a band card or Métis card, are not permitted to support the First Nations HST Rebate.

Download a poster of vendor responsibilities to put up in your store.

Vendor reporting requirements

For information on how GST/HST registrant vendors are required to report the Ontario First Nations HST rebate, please refer to GST/HST Info Sheet GI-106, Ontario First Nations Point-of-Sale Relief — Reporting Requirements for GST/HST Registrant Suppliers.

These reporting requirements relate only to the Ontario First Nations HST rebate and are not applicable to:

• any GST/HST exemptions under section 87 of the Indian Act (Canada)
• situations where an Ontario HST rebate on certain designated items applies

For more information about reporting requirements, please contact the Canada Revenue Agency (CRA) directly at  1-800-959-5525.

Online, phone or mail/courier purchases

Vendors are not allowed to provide the rebate at the time of purchase when goods are purchased via the Internet or other ways that do not allow the vendor to verify the Certificate of Indian Status card.

The rebate also cannot be provided at the time of sale on goods imported by mail or courier.

Rebate at the time of importation

The Canada Border Service Agency (CBSA) may provide the rebate at the “point of importation” on qualifying goods imported into Ontario by eligible First Nations people, bands or band councils.

First Nations people must show border service officers their Certificate of Indian Status card at the time that the goods are imported.

Other rebates and exemptions

Exemption under section 87 of the Indian Act

The federal government administers a separate exemption from the payment of GST/HST to First Nations people with a status card under section 87 of the Indian Act (Canada). The exemption is different from the Ontario First Nations HST Rebate and generally applies in different circumstances (for example, to certain purchases made on a reserve). Where applicable, the exemption may relieve the purchaser from payment of the entire HST and not just the provincial portion.

For more information about the exemption and how the GST/HST generally applies to First Nations peoples, please refer to GST/HST and First Nations peoples.

Ontario point-of-sale-rebate

Ontario also provides a rebate of the 8% provincial portion of the HST for all Ontarians on specific items such as:

• print newspapers
• qualifying prepared food and beverages
• printed books
• children’s goods
• feminine hygiene products

The Canada Revenue Agency administers these other rebates on behalf of the Government of Ontario. If these rebates are not provided to you by a business, you may contact the CRA at  1-800-959-5525  for further instructions or visit their General GST/HST rebate application webpage.