A “Certificate of Indian Status” card, issued by the Federal Government of Canada, Indigenous Services Canada, is the only form of identification acceptable to exempt a Status Indian from taxes on a vehicle sale or lease.
The holder of such a card only has to pay 5% on the purchase of a motor vehicle from a dealer if delivered at the dealership and will pay no tax ie. 0% if the vehicle is delivered by the dealer to an Indian Reserve.
The provincial portion of the H.S.T., which is 8%, is automatically exempt at the point of sale. This applies regardless of where the Status Indian actually lives.
This is what the cards look like, there are 4 kinds you might encounter:
Laminated Certificate of Indian Status
Certificate of Indian Status “All-in-One”
Certificate of Indian Status “Pilot Project”
Secure Certificate of Indian Status
For detailed rules please visit https://www.ucda.org/DealerInfo/StatusIndianFAQ.aspx or give our Legal Department a call anytime.
Métis and other such Aboriginal ID, membership or association cards are not issued by the Government of Canada and do not exempt the holder from paying H.S.T. on the purchase of a motor vehicle.