Throughout the following text, for purposes of the tax exemption under section 87 of the Indian Act, the CRA uses the term “Indian” because it has a legal meaning in the Indian Act.
The GST/HST does not apply to goods bought on a reserve by Indians, Indian bands, and unincorporated band-empowered entities.
Goods bought off a reserve by Indians, Indian bands, and unincorporated band-empowered entities are subject to GST/HST, unless the goods are delivered to a reserve by the vendor or the vendor's agent.
If you qualify for tax relief under the Indian Act, please follow the steps
1. Create an account on Distrio Marketing Canada website
2. Complete the form on this page with a full address and zip code.
3. The delivery address must appear on a First Nations Approved.
4. Upload a photo of the Indian Certificate status (front and back).
5. Approval will be issued within 24 business hours.
Distrio Marketing Canada reserves the right to refuse an order that does not
correspond to the conditions mandated by The Indian Act as well as
Canada Revenue Agency. For more information, please visit: