How does the HST affect purchases made by Status Indians both on and off reserve?
Under the HST, as with the federal goods and services tax, goods purchased by Status Indians on a reserve (or off-reserve for delivery to a reserve by the vendor) are exempt from tax. Prior to the HST implementation, Ontario provided a point-of-sale PST exemption to Status Indians who purchased goods off-reserve and self-delivered them to a reserve for consumption there. The point-of-sale exemption of the provincial portion (eight per cent) of the HST continues.
