How to apply for tax exemptions related to the Indian Act

To submit a claim for tax exemption under the Indian Act, follow these steps:

1. To complete the Tax Exemption Certificate request form online, click here.

Alternatively, you can manually fill out the form by following the steps below:

1. Complete the Tax Exemption Certificate request form (PDF 576 KB).

2. Provide the following documents, if applicable:

   Quebec Off Reserve
   • Eligible residents in Québec located on the Kahnawake reserve (Mohawks of Kahnawake Nation) may also claim an exemption for qualifying goods acquired in store off the reserve in the Greater Montreal Area. The off-reserve exemption only applies to QST. For example, goods such as mobile phones and HD PVRs may qualify for the tax exemption. Customer must provide their Certificate of Indian Status card.
   For Status Indian consumers or unincorporated businesses owned by Status Indians
   
   • Certificate of Indian Status card issued by Indian and Northern Affairs Canada (front and back)
     OR
     Valid Temporary Confirmation of Registration Document (TCRD) along with a valid photo ID from a government issued document, such a driver's license that matches the name on the temporary certificate.
     
     With a TCRD, you will need to submit the Certificate of Indian Status card once it's issued by Indigenous and Northern Affairs Canada (front and back) so your exemption is not removed.
3. Send all applicable documents to us using one of the methods at the bottom of the page:

• For the diplomatic or consular corps, the GST/HST and QST must be paid on all taxable goods and services. You may claim a rebate directly from the respective government authorities.
  
  For a Provincial Sales Tax (PST) exemption, please verify the guidelines with your respective province. If you are eligible, follow these steps to submit a claim for tax exemption:

1. Complete the Tax Exemption Certificate request form (PDF 576 KB).
2. Provide your Diplomatic/Consular picture identification card (front and back).
3. Send both documents to us using one of the methods below.

• Email (only PDF files are accepted): member_validations@virginplus.ca
• Mailing:
  Virgin Plus
  15 Asquith Avenue
  6th Floor
  Toronto
  Ontario
  M5T 1J7
  
• Fax: 1-833-880-4510

Heads Up: you must continue to pay the full amount of your bill, including taxes, until your application is approved. Once your application is approved, future taxes will not be applied to your account.

Learn more about the Ontario First Nations Point-of-Sale Exemptions on the HST.

Learn more about the Indian Status.