What kinds of property and services do the POS exemptions apply to?
Generally, tangible personal property (TPP) purchased off-reserve for personal use by a Status Indian, or for use by an Indian band or band council will qualify for the POS exemption. Supplies such as new and used vehicles purchased from dealers and take-out meals will also be included. Services such as the installing, assembling, dismantling, adjusting, repairing or maintaining of TPP, contracts for maintenance and warranty of TPP, telecommunication services such as cable television, telephone, cellular telephone, and Internet services also qualify for the POS exemption. Services that were not taxable under Retail Sales Tax (RST), such as washing a car, or jewellery engraving, would not qualify for the POS exemption. Further, all other services that were not GST relieved to Status Indians will generally remain taxable under HST to Status Indians when they are not performed on a reserve.
