First Nation individuals with a status card, bands and band councils of an Ontario First Nations reserve are eligible for a point-of-sale rebate from paying the 8% Ontario portion of the HST for qualifying off-reserve purchases.

Where a supplier does not provide the rebate at the point-of-sale, purchasers may apply to the Ministry of Finance for a rebate by completing an “Application for Rebate of the Ontario Portion of the Harmonized Sales Tax (HST) for First Nations.”