Use the interactive tax tool (ITT) to find out how GST/HST applies to supplies made to Indigenous people. The ITT will give you personalized results based on your answers to a series of questions. If you are a customer, it will tell you whether you have to pay GST/HST, and if you can recover it. If you are a business, it will tell you if you have to charge your customer GST/HST, and how to report it. The reliability of the results depends on the accuracy of the information you enter. The ITT is provided as a guideline and does not replace the law.

We recognize that many Indigenous people in Canada prefer not to describe themselves as Indians. However, the term Indian is used because it has a legal meaning in the Indian Act.