Indigenous customers applying for tax exemptions

Individuals

• Indigenous customers with Indian* Status living on a reserve or temporarily off a reserve to attend post-secondary education (e.g., university, college) may apply for a tax exemption of GST/HST/QST/PST (All Provinces and Territories). 

• Indigenous customers with Indian Status living off reserve in Ontario may apply for an exemption on the Ontario portion (8%) of the HST. The federal portion (5%) of the HST is still applicable. 

Required Documentation to apply for tax exemption:

• Certificate of Indian Status (copy of front and back) issued by Indigenous Services Canada OR

• Copy of valid Temporary Confirmation of Registration Document (TCRD) 

o Customers living in British Columbia, Manitoba or off-reserve in Ontario, please also provide a copy of an additional piece of valid government-issued photo ID (such as driver’s license, provincial ID card or Canadian passport).

• If you temporarily live off reserve to attend post-secondary education, please also include proof of enrolment in a post-secondary institution. 

• Additional Requirements for Expired Cards:

1. Expired Certificate of Indian Status – For customers living in British Columbia and Manitoba, please also provide a copy of an additional piece of valid government-issued photo ID.

2. Expired Temporary Confirmation of Registration Document (TCRD) – Please provide a copy of an additional piece of valid government-issued photo ID.

Indian band or band-empowered entities

To apply for tax exemption, please provide a written request signed by an authorized Band official containing the following certification:

This is to certify that the property or service being acquired by [Insert name of band or band-empowered entity] is for band management activities or for the real property on the reserve. This supply will not be subject to the goods and services tax or harmonized sales tax (GST/HST).

Please send all applicable documents to us using one of the methods below:

Mailing address:

C/O Fido Back Office team

70 Assomption Blvd

Moncton NB E1C 1A1

Fax number: 1-800-219-6473

Please note: Your tax exemption will be applied to monthly fees and purchases on a go forward basis after your application is approved. 

The above information is provided for informational purposes to assist you with submitting the required documentation to claim your tax exemption.  If there is any discrepancy between the above and the requirements of the tax authorities or under the law, the requirements of the tax authorities and/or law shall prevail.

*Please note that we understand the many Indigenous customers may prefer not to use the term Indian, however it is only used above as the term is a legal definition in the Indian Act (R.S.C., 1985, c. I-5).