Regulation - Minister

Rebates for First Nations in Ontario

Regulation Number(s):
Instrument Type:
Regulation - Minister
Bill or Act:
Retail Sales Tax Act
Summary of Decision:
Reg 317/10 was filed on August 13, 2010.
Further Information:
Proposal Number:
Posting Date:
September 2, 2010
Summary of Proposal:
The new Rebates for First Nations in Ontario regulation under the Retail Sales Tax Act implements a point-of-sale rebate for Ontario’s First Nations on qualifying property or services purchased off-reserve on or after September 1, 2010 for the purposes of the Harmonized Sales Tax (HST).

The new regulation provides definitions for an eligible purchaser entitled to a rebate for the Ontario portion of the HST:

• An Indian, band, or the council of the band.

The rebate would apply to the following qualifying property or services:

• Tangible personal property (“TPP”) other than TPP specifically excluded below;

• An agreement for warranty in respect of qualifying TPP;

• An agreement for the maintenance of qualifying TPP;

• A service of installing, assembling, dismantling, adjusting, repairing or maintaining the qualifying TPP; and

• A telecommunication service (including cable television, telephone, internet).

The rebate would not apply to restaurant meals (other than take-out); TPP supplied under an agreement for catering services; electricity, natural gas, or other similar form of energy; gasoline and fuel; liquor, beer, wine and other alcoholic beverages; and tobacco. The following would also not qualify for the rebate: intangible personal property that is not situated on a reserve; real property, transient accommodation and parking not located on a reserve; services that were not taxable under the Retail Sales Tax; and all other services that are not GST/HST relieved to Indians under HST when they are not performed on a reserve.

An eligible purchaser must present sufficient documentation to receive a FN POS rebate, such as a Certificate of Indian Status.
Contact Address:
Ministry of Finance
Clarence Tong
Corporate and Commodity Taxation Branch
2nd Floor, Frost Building North, 95 Grosvenor Street
Toronto, Ontario
M7A 1Z1
Effective Date:
August 13, 2010