Who can purchase tobacco exempt of tax?
A person who is an “Indian” under the Indian Act (Canada) and possesses a Certificate of Indian Status card issued by the federal government is eligible to purchase tobacco exempt of provincial tax. This does not include Métis people, Inuit, or non-Canadian Aboriginals because such people do not meet the definition of an Indian under the federal legislation. Exempt tobacco may only be purchased through registered Exempt Sale Retail Dealers located on a reserve or designated land.