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HST REMINDERS
 

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.


What's Taxable under the HST and What's Not
http://www.rev.gov.on.ca/en/taxchange/pdf/taxable.pdf

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.

HST Paid On or After SEPTEMBER 1st

Effective September 1st, Indian status cards were once again ‘accepted’ at cash registers province-wide for POS tax exemption on eligible goods and services.
                                                                                                                                                                                    
Most major retailers are complying with the First Nation POS tax exemption however in the event that a vendor does not comply with it, on or after September 1st, 2010 on in-store purchases, acquisitions or importations by mail or courier of qualifying property or services, Indian Status card holders, Indian bands and councils of an Indian band, may claim a refund by submitting an Application for Ontario HST Refund for First Nations Form which is specific to on or after September
1st, 2010.
 
Important Note: The ‘on or after’ September 1st refund form IS different from the July & August form. Ensure you use the proper form which reflects your receipts within the separate timeframes.

Anishinabek Nation citizens are encouraged to make themselves more aware of the scope of the POS exemption – including eligibility of goods and services. A detailed guide outlining all aspects of POS tax exemption for First Nations can be found at:

Ontario Ministry of Revenue: Ontario First Nations Point-of-Sale Exemptions Guide
http://www.rev.gov.on.ca/en/taxchange/firstnations.html

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.


For further HST information, please refer to the links below:

Canada Revenue Agency
http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/frstntns/menu-eng.html

Anishinabek Nation – Union of Ontario Indians HST Information
www.anishinabek.ca/notax
 
 


Links


ONTARIO REGULATION 317/10 - RETAIL SALES TAX ACT REBATES FOR FIRST NATIONS

http://www.e-laws.gov.on.ca/html/source/regs/english/2010/elaws_src_regs_r10317_e.htm

Bell Canada Tax Exemption Certificate Request

http://support.bell.ca/Documents/General/Other/taxexempt%28en%29.pdf?ver=7.0

Canada Revenue Agency

http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/frstntns/menu-eng.html

Ontario First Nations Point-of-Sale Exemptions Guide

http://www.rev.gov.on.ca/en/guides/hst/pdf/80.pdf


Documents


HST Briefing Note September 2010
File: HST BN September 2010.pdf

GOODS AND SERVICES SUBJECT TO FULL HST
File: GOODS_AND_SERVICES_SUBJECT_TO_FULL_HST.pdf


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