HST: Taxable off-reserve information
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Overview
This page provides information about Ontario’s Harmonized Sales Tax (HST) Point‑of‑Sale Rebate for First Nations and is designed to be used as supplemental information in addition to the Ontario First Nations Harmonized Sales Tax (HST) rebate.
For purposes of this page, First Nations are First Nation individuals with a status card who are either Ontario residents or Canadian residents on the Akwesasne reserve.
If you require additional information, please contact the Ministry of Finance toll free at
For information on the obligation to pay the federal and provincial portions of the HST, refer to the First Nations goods services tax or call the Canada Revenue Agency at
Cannabis
On October 17, 2018, the sale of recreational cannabis became legal in Ontario.
Medical cannabis purchases are eligible for a rebate of the 8% provincial portion of the HST, if they meet all the rebate criteria. Please refer to the Health Canada website for more information about requirements to obtain medical cannabis.
Purchases of most forms of recreational cannabis are not eligible for the Ontario First Nations HST point-of-sale rebate.
What’s taxable and what’s not
Below are examples of common products and services purchased off‑reserve and how they are affected by the 8% HST point‑of‑sale rebate forFirst Nations purchasers.
The contents of this chart do not affect or interfere with the application of the exemption under section 87 of the Indian Act (Canada) and its effect on the Goods and Services Tax/Harmonized Sales Tax (GST/HST).
Clothing and footwear
| Item | HST taxable | Tax status for First Nations |
|---|---|---|
| Adult clothing | 13% | 5% |
| Children’s clothing and diapers | 5% | 5% |
| Shoe repair service | 13% | 5% |
| Children’s footwear up to size 6 | 5% | 5% |
| Tailoring services | 13% | 5% |
| Dry cleaning service | 13% | 13% |
Food and beverages
| Item | HST taxable | Tax status for First Nations |
|---|---|---|
| Basic groceries (such as dairy, meat, vegetables, canned goods) | No HST | No HST |
| Snack foods (such as chips, pop) | 13% | 5% |
| Qualifying prepared food and beverages sold for $4 or less | 5% | 5% |
| Restaurant meals for more than $4 (other than takeout) | 13% | 13% |
| Alcoholic beverages | 13% | 13% |
Home services
| Item | HST taxable | Tax status for First Nations |
|---|---|---|
| Home phone services | 13% | 5% |
| Cell phone services | 13% | 5% |
| Cable television services | 13% | 5% |
| Internet access services | 13% | 5% |
| Municipal water | No HST | No HST |
| Electricity and heating (such as natural gas/oil for home) | 13% | 13% |
| Home security monitoring services | 13% | 13% |
| Home service calls to repair free‑standing appliances such as stoves, refrigerators, washers, dryers, and televisions | 13% | 5% |
| Home service calls by electrician/plumber/carpenter to maintain or repair furnace, leaky faucets, bathtub, toilet, electrical wiring, etc. | 13% | 13% |
| Cleaning services | 13% | 13% |
| Landscaping, lawn‑care and private snow removal | 13% | 13% |
| Home insurance for residence off‑reserve | No HST, but 8% RST | No HST, but 8% RST |
Accommodation, travel, and passenger transportation services
| Item | HST taxable | Tax status for First Nations |
|---|---|---|
| Luggage, briefcases, bags, etc. | 13% | 5% |
| Commercial parking | 13% | 13% |
| Municipal public transit | No HST | No HST |
| GO Transit | No HST | No HST |
| Air travel originating in Ontario and terminating in the U.S. | 5% | 5% |
| Air travel originating in Ontario and terminating outside of Canada and the U.S. | No HST | No HST |
| Rail, boat, and bus travel originating in Ontario and terminating outside of Canada | No HST | No HST |
| Domestic air, rail, boat, and bus travel originating in Ontario | 13% | 13% |
| Domestic air, rail, boat and bus travel originating on an Ontario reserve and terminating off reserve | 13% | 13% |
| Hotel rooms | 13% | 13% |
| Taxis | 13% | 13% |
| Camp sites | 13% | 13% |
Around the house
| Item | HST taxable | Tax status for First Nations |
|---|---|---|
| Cleaning products | 13% | 5% |
| Laundry detergent, fabric softeners | 13% | 5% |
| Household furniture | 13% | 5% |
| Refrigerators and freezers | 13% | 5% |
| Pre‑packaged computer software | 13% | 5% |
| Books | 5% | 5% |
| Audio books | 5% | 5% |
| Newspapers | 5% | 5% |
| Magazines purchased at retail | 13% | 5% |
| Magazines purchased by subscription | 13% | 5% |
| Office supplies, stationery | 13% | 5% |
| Linens (such as blankets, towels, sheets) | 13% | 5% |
| Tents, sleeping bags, camping supplies | 13% | 5% |
| Tools | 13% | 5% |
| Patio furniture | 13% | 5% |
| Pet food | 13% | 5% |
| Barbeques, lawnmowers, snowblowers, sprinklers | 13% | 5% |
| Toys (such as puzzles, games, action figures, dolls, playsets) | 13% | 5% |
| Outdoor play equipment (such as swing sets, sandboxes, slides) | 13% | 5% |
| Craft supplies | 13% | 5% |
| Building materials (such as lumber, concrete mix) | 13% | 5% |
| Landscaping materials including sod, seeds, plants | 13% | 5% |
| Home renovations | 13% | 13% |
Motorized vehicles
| Item | HST taxable | Tax status for First Nations |
|---|---|---|
| Vehicle parts | 13% | 5% |
| Short‑term auto rentals | 13% | 5% |
| Lease of a vehicle | 13% | 5% |
| Child car seats and booster seats | 5% | 5% |
| Auto insurance | No HST, No RST | No HST, No RST |
| Labour charges to repair vehicle | 13% | 5% |
| Window repair | 13% | 5% |
| Oil change | 13% | 5% |
| Tires | 13% | 5% |
| Vehicles purchased from a GST/HST registrant, including automobiles, snowmobiles, recreational vehicles, boats, and aircraft | 13% | 5% |
| Used vehicles purchased privately (from a non‑registrant), including automobiles, snowmobiles, recreational vehicles, boats, and aircraft | No HST, but RST | No HST, No RST |
| Gasoline/diesel | 13% | 13% |
Off‑reserve homes
| Item | HST taxable | Tax status for First Nations |
|---|---|---|
| New homes up to $400,000 | 13% less rebates | 13% less rebates |
| New homes over $400,000 | 13% less rebates | 13% less rebates |
| Resale homes | No HST | No HST |
| Real estate commissions | 13% | 13% |
Health products and services
| Item | HST taxable | Tax status for First Nations |
|---|---|---|
| Audiologist services offered by a practitioner | No HST | No HST |
| Chiropractor services offered by a practitioner | No HST | No HST |
| Physiotherapist services offered by a practitioner | No HST | No HST |
| Pharmacist dispensing fees | No HST | No HST |
| Over‑the‑counter medications | 13% | 5% |
| Prescription drugs | No HST | No HST |
| Some medical devices (includes walkers, hearing aids) | No HST | No HST |
| Prescription glasses/contact lenses | No HST | No HST |
| Dental services | No HST | No HST |
| Dental hygiene products (such as toothpaste, toothbrushes) | 13% | 5% |
| Feminine hygiene products | No HST | No HST |
| Adult incontinence products | No HST | No HST |
| Cosmetics | 13% | 5% |
| Hair care products (such as shampoo, conditioner, styling products) | 13% | 5% |
| Massage therapy services | 13% | 13% |
| Vitamins | 13% | 5% |
Memberships, entertainment, and sports equipment
| Item | HST taxable | Tax status for First Nations |
|---|---|---|
| Admissions to professional sporting events | 13% | 13% |
| Movie tickets | 13% | 13% |
| Tickets for live theatre | 13% | 13% |
| Music lessons | No HST | No HST |
| Ballet, karate, trampoline, hockey, soccer lessons, etc. | 13% | 13% |
| Skis and snowboards | 13% | 5% |
| Hockey equipment | 13% | 5% |
| Golf clubs | 13% | 5% |
| Green fees for golf | 13% | 13% |
| Gym and athletic membership fees | 13% | 13% |
Leases and rentals
| Item | HST taxable | Tax status for First Nations |
|---|---|---|
| Condo fees | No HST | No HST |
| Residential rents | No HST | No HST |
| Hockey rink and hall rental fees | 13% | 13% |
| Self-storage unit rental | 13% | 13% |
Electronics
| Item | HST taxable | Tax status for First Nations |
|---|---|---|
| TVs | 13% | 5% |
| DVD and Blu‑ray players and accessories | 13% | 5% |
| MP3 players | 13% | 5% |
| Cell phones, smart phones | 13% | 5% |
| CDs, DVDs, and Blu‑ray discs | 13% | 5% |
| Radios and stereos | 13% | 5% |
| Computers and printers | 13% | 5% |
Professional and personal services
| Item | HST taxable | Tax status for First Nations |
|---|---|---|
| Childcare services | No HST | No HST |
| Legal aid | No HST | No HST |
| Legal fees | 13% | 13% |
| Funeral services | 13% | 13% |
| Coffins and urns purchased separately from a package of funeral services | 13% | 5% |
| Fitness trainer | 13% | 13% |
| Hair stylist/barber | 13% | 13% |
| Esthetician services (such as manicures, pedicures, facials) | 13% | 13% |
Tobacco and cannabis
| Item | HST taxable | Tax status for First Nations |
|---|---|---|
| Cigarettes and other tobacco purchases | 13% | 13% |
| Nicotine replacement products | 13% | 5% |
| Medical cannabis | 13% | 5% |
| Cannabis accessories (such as rolling papers, pipes, vaporizers) | 13% | 5% |
| Most forms of recreational cannabis (except low-THC cannabis products); | 13% | 13% |
| Low-tetrahydrocannabinol (THC) cannabis products, including industrial hemp | 13% | 5% |
Banking and investments
| Item | HST taxable | Tax status for First Nations |
|---|---|---|
| Mortgage interest costs | No HST | No HST |
| Most financial services | No HST | No HST |
Ontario government services
| Item | HST taxable | Tax status for First Nations |
|---|---|---|
| Driver’s licence renewals and vehicle plate renewals (other than personalized licence plates) | No HST | No HST |
| Hunting and fishing licenses | 13% | No HST |
| Vital documents (such as health cards, birth certificates) | No HST | No HST |
Additional resources
For more information refer to Ontario First Nations Harmonized Sales Tax rebate, call
The Canada Revenue Agency is your source for the latest information about GST/HST. Visit canada.ca/taxes or call
Footnotes
- footnote[1] Back to paragraph The 8% provincial portion of the HST does not apply due to the children’s clothing, footwear, and diapers point‑of‑sale rebate.
- footnote[2] Back to paragraph The 8% provincial portion of the HST does not apply due to the qualifying prepared food and beverages point‑of‑sale rebate.
- footnote[3] Back to paragraph Includes air travel terminating in the French islands of St. Pierre and Miquelon but does not include air travel terminating in Hawaii (as per the Excise Tax Act).
- footnote[4] Back to paragraph Includes air travel terminating in Hawaii but does not include air travel terminating in the French islands of St. Pierre and Miquelon (as per the Excise Tax Act).
- footnote[5] Back to paragraph For domestic transportation services to be GST/HST‑exempt, they must originate and terminate on a reserve.
- footnote[6] Back to paragraph The 8% provincial portion of the HST does not apply due to the books and newspapers point‑of‑sale rebates.
- footnote[7] Back to paragraph The 8% Ontario portion of the HST does not apply due to the children’s car seat and booster seat point‑of‑sale rebate.
- footnote[8] Back to paragraph Ontario has maintained the RST on private sales of used vehicles. The RST generally applies to motor vehicles that require a permit to operate on a highway under the Highway Traffic Act; off‑road vehicles or motorized snow vehicles that require a permit under the Off‑Road Vehicles Act or the Motorized Snow Vehicles Act; boats, and aircraft.
- footnote[9] Back to paragraph First Nation individuals with a status card may transfer vehicles purchased privately off‑reserve exempt from RST.
- footnote[10] Back to paragraph The new housing rebate is 75 per cent of the Ontario component of the HST, up to a maximum of $24,000. The rebate ensures that buyers of homes priced up to $400,000 will, on average, pay no more tax than under the previous RST system.
- footnote[11] Back to paragraph New homes purchased as primary residences, valued at $400,000 or more, will be eligible for the maximum new housing rebate of $24,000.
- footnote[12] Back to paragraph HST taxable, although some could be exempt if maximum admission charged by a public service body is $1 or less if the admissions are made during the fundraising events where charitable receipts for income tax purposes may be issued or admissions are to amateur performances.
- footnote[13] Back to paragraph HST taxable, although some could be HST‑exempt if provided by a public service body to children aged 14 and under and underprivileged individuals with a disability.
- footnote[14] Back to paragraph Residential condo fees charged to residents are exempt; however, purchases by condominium corporations will be subject to HST, if applicable.
- footnote[15] Back to paragraph Medical cannabis that is purchased from a federally authorized licence holder continues to be eligible for a rebate of the 8% provincial portion of the HST, provided all other rebate requirements are met. Please refer to the Health Canada website for more information about requirements to obtain medical cannabis.
- footnote[16] Back to paragraph Suppliers of medical cannabis cannot provide the rebate at the point of sale because it can only be purchased online or over the phone, which does not enable purchasers to present their Certificate of Indian Status cards in person. In these cases, rebate claims must be submitted to the Ministry of Finance.
- footnote[17] Back to paragraph A low-tetrahydrocannabinol (THC) cannabis product means dried cannabis, cannabis oil or fresh cannabis any part of which does not have more than 0.3% THC. Industrial hemp includes cannabis plants and plant parts, of any variety, that contains 0.3% THC or less in the leaves and flowering heads. It includes any product made from the derivatives of the grain/seed of low-THC plants if the product contains no more than 10 parts per million THC. Please refer to the federal Excise Act, 2001 for more information.
- footnote[18] Back to paragraph First Nations people do not require licences in recognition of their treaty and constitutional rights when hunting or fishing primarily for food on lands or waters where they have a right of access.
Updated: September 20, 2023
Published: August 17, 2023