On this page

• How to account for the Ontario First Nations point-of-sale relief
• Filing methods
• Filing deadline
• Documents to include

How to account for the Ontario First Nations point-of-sale relief

On their GST/HST return, a GST/HST‑registrant supplier that credits amounts for the Ontario First Nations point‑of‑sale relief would:

1. Include the amount of HST collected or collectible for these supplies on line 103 at the full 13% rate (if you are filing your GST/HST return online, include this amount on line 105)
2. Report the amounts credited at the point-of-sale on line 111
3. Send the rebate application and indicate the total amount claimed and the reporting period in which the amounts credited at the point-of-sale have been included on line 111

Learn more: GST/HST Info Sheet GI‑106, Ontario First Nations Point‑of‑Sale Relief – Reporting Requirements for GST/HST Registrant Suppliers

Filing methods

You can file a rebate application under reason code 23 online or by mail.

Direct deposit is available only for applications that are filed online.

Filing deadline

You have to file your rebate application within four years from the day you credited the amount to the purchaser. You may be subject to a penalty if your application is received after this date.

Documents to include

You do not have to include receipts or invoices with your application. However, you have to keep these documents in case the CRA asks to see them at a later date.