*"Indians" and "Indian Band" as defined in the Indian Act.

Effective January 1, 2002, GST/HST rebate claims made by Indians and Indian Bands must be filed with the Canada Customs and Revenue Agency (CCRA) within two years of when the tax was paid. Indian Bands and Indians who have claims on purchases from more than two years ago have to file those claims by December 3, 2001.

The change is a result of a CCRA review of the Excise Tax Act. The review determined that time limits for rebate applications apply to claims filed by Indians and Indian Band. As a result, the practice of allowing unlimited time to file rebates will end January 1, 2002.

Generally, Indian Bands and Indians can apply for GST/HST rebate if the tax was paid for a product and it was acquired on a reserve or delivered to a reserve by the vendor. For Band-management activities, GST/HST paid on off-reserve purchases of services, transportation, accommodation, meals, and entertainment is eligible for a rebate.

For more details on the CCRA’s policy, including exceptions and special circumstances, please see GST/HST Technical Information Bulletin B-039R, GST Administrative Policy, Application of GST to Indians.

Any claims for rebates on GST/HST payments made before January 1, 2000, have to be filed by December 31, 2001.

Examples of circumstances where GST/HST rebates are paid to Indians and Indian Bands:

• An Indian, living on a reserve, has paid GST/HST on his hydro bill. He can claim a GST/HST rebate. he does this by filing a completed Form GST 189. He also has to provide proper documentation to support his claim.

• An Indian bought a sofa from Acme Furniture in Littletown. Acme Furniture delivered the sofa to the reserve, but insisted that the customer pay GST/HST. She can claim a rebate for GST/HST she paid by filing a completed Form GST 189, and providing proper documentation to support the claim.

• An Indian works for a Band and had to go to a meeting off the reserve to discuss Band management activities. His employer, the Band, reimbursed him for his travel-related expenses. The Band can get a GST/HST rebated on the travel expenses that they paid for (eg, plane ticket, meals and taxis), if the Band Manager files a completed Form GST 189 with the proper documentation to support the claim.

For instructions, please see the CCRA publication called GST/HST General Rebate Application Guide.

For more information, contact a CCRA tax services office, call 1.800.959.5525, or visit the CCRA Web site at: www.ccra.gc.ca

For a GST/HST Rebate Application Guide, you can go to: www.ccra-adrc.gc.ca/menu/EmenueKDC.html

To view the Technical Information Bulletin TIB B-039R, GST Administrative Policy Application of GST to Indians, go to: www.ccra-adrc-adrc.gc.ca/menu/EmenuKDB.html

In Quebec, the ministere du Revenu du Quebec administers GST for the CCRA. For more information, contact an office of the ministere du Revenue du Quebec, or call 1.800.567.4692.

NOTE:

In the examples, proper documentation includes items such as:

• a statement of the reason the tax should not have been paid;

• a statement detailing how the claim was calculated

• original receipts for all purchases; and

• individuals making claims also have to give their Indian registration number.