First Nations People’s Sales Tax Exemption

(August 2021)

Requirements

To apply for an exemption, you and your order must meet these requirements:

  • You're entitled to a sales tax exemption under the Indian Act
  • The product(s) is being delivered to a reserve*
  • All Federal and Provincial tax exemption requirements are adhered to
  • The below forms are submitted within 30 days of the ship date on your invoice

Only claims meeting these requirements will be considered. Submitting a claim is not an official agreement or guarantee that tax will be refunded.

Ontario residents

If you're an Ontario resident getting orders shipped to Ontario but not to a First Nation Reserve, you can still apply for an exemption from the 8% provincial portion of the HST. You must meet the other requirements above and complete the steps below.

How to apply

Submit the following documentation for each order being claimed:

  1. Completed and signed Sales Tax Exemption Form (First Nations)
  2. A copy of one of the following:

    • Certificate of Indian Status (CIS) if the order is for personal use (you must include both sides of the document)
    • Status Indian Band Certification if the order is for band use (you must include both sides of the document)

 

Submission

You can submit your claims by email or mail. If you're submitting multiple claims at once, you don't need to submit multiple copies of your CIS or Status Indian Band Certification.

Email submission:

Scan your completed form and a copy of your certificate and email them to [email protected]

 

Mail submission:

Send the completed form and a copy of your certificate to:

Le Groupe Jean Coutu (PJC) Inc.
Finances GJC
245, rue Jean Coutu
Varennes (Québec)
J3X 0E1

We'll review requests within 5 business days of receiving them. If we need more info, your claim may take longer to review and we may need to contact you.

Sales tax refunds are based on applicable GST/HST rules as well as any provincial laws applicable in the province being shipped to. If your claim doesn't meet all requirements, we won't be able to refund any sales tax.