What if a Status Indian purchases parts?
The rules are different for GST and PST. GST is payable on the sale of parts to a Status Indian, unless they are delivered to a Reserve. See Question 3 for documentary requirements. The sale of parts is exempt from PST, so long as the purchaser has a Certificate of Indian Status Card. The persons name, card number and Band Number on the card must be recorded on the invoice and if possible make a photocopy of the front and back of the card. Delivery of the parts to a Reserve is not required for the PST exemption.