First Nation bands and on-reserve stores may enter into arrangements with the Government of ±¦ÍþÌåÓý to sell fuel and tobacco products tax free to status Indians. Retailers must verify that the purchaser is eligible for tax exemptions. Find out more in Information Notice, .
Since the taxes are included in the price paid by the retailer, the retailer claims a refund on tax-free sales made to status Indians who present a valid Certificate of Indian Status Identification card at the time of their purchase.
On-reserve retailers may participate in the Fuel and Tobacco Tax Refund Program by meeting the requirements outlined in .