For sales to Indians, GST/HST is exempt if the following conditions are met:
the distributor provides us with the Certificate of Indian Status card;the goods are delivered to a reserve. Note that the goods must be delivered by us. If it is picked up and delivered by the distributor's own vehicle, then GST/HST would apply. Therefore, this is to be determined every time a purchase is made.for our records, we should also note the Registry No. on the invoice
To be considered by our Compliance department, please n0te that the name on the Indian Status card has to match the name on the account. (First & last names).
Additionally, we advise the agents not to create the account directly (if it has not been done already) but as an "unregistered" account. Then, provide to the distributor and their prospect the account information to complete the registration with our Compliance department.
By doing it this way, we can remove directly the taxes. If the account has already been created, we may consider a credit once the Indian Status has been validated by Compliance.