Who is covered by the POS exemption?
Commencing on September 1, 2010, the Point of Sale exemption for First Nations people applies to: • Status Indians who are either from an Ontario First Nations reserve or who reside in Ontario, • Status Indian whose reserve straddles the Ontario-Quebec border, even if they reside outside of Ontario, and • Purchasers buying goods on behalf of Indian bands or band councils of reserves that are located in Ontario or that straddle the Ontario-Quebec border. These individuals are also eligible for a refund of the eight per cent provincial component of the HST paid from July 1, 2010 to August 31, 2010 on qualifying off-reserve purchases.
