Can I sell goods exempt from RST to Status Indians? If so, what is required?
Most items purchased by Status Indians, Indian bands or band councils for use on reserves are exempt from RST. To receive the exemption, Status Indians must show their federal ‘Certificate of Indian Status’ identification card. Where an Indian band or band council claims an exemption, you must obtain a properly completed PEC. Status Indians must pay RST on prices of admission over $4, transient accommodation, taxable labour, alcoholic beverages, and taxable prepared food products purchased off the reserve. For further information, refer to RST Guide 808 – Status Indians, Indian Bands, and Band Councils. • What do I need to do if someone claims an exemption? You must obtain a properly completed PEC from the customer, unless the customer is entitled to use an Identity Card as oulined in question #27. For further information, refer to RST Guides: 204 – Purchase Exemption Certificates 803 – Foreign States, Representatives and Officials 807 – Farmers 808 – Status Indians, Indian Bands and B
