Indigenous Claiming HST back

Tax Topics
1

An individual with a reserve status card had the driveway paved. The company charged her HST. She does not live on the reserve. Can she claim the HST back? What is CRA process. I tried calling CRA but they were note helpful.

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I find that difficult to believe. :rofl:

3 Likes
4

My understanding has always been that to get it back, whatever was purchased had to somehow end up “on the Reserve” & I can’t imagine there is any scenario where her driveway could be considered to be there (?). I’d suggest she make some inquiries from reserve/band officials.

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@indiramajorm

Reply:

First identify the your tax client’s data:

  • valid-current reserve ID#
  • current physical address
  • current mailing address
  • address at the time in question
  • on reserve name and location
  • Band name

When calling CRA for First Nations rules, first call CRA Individual Enquiries and ask for the First Nations specialist regarding rules of on reserve residency and valid reserve ID#.

Then ask for that Reserve’s First Nations GST status. Are they a GST registration?
Then ask for how that would affect your client. You may be referred to the CRA business enquiries line to confirm the GST information.

First Nations Goods and Services Tax