In regard to tax exemption rules, does it matter whose name is on the vehicle registration when a Status Indian and non-Indian buy a vehicle together?
No, it does not matter whose name is on the vehicle registration. If a Status Indian and a non-Indian buy a vehicle together (both names are on the purchase contract) then only 50% of the provincial sales tax is due as long as all other conditions for status Indian exemption are met. In this situation, the transaction if exempt from 100% of the GST.