Form GST189: Rebate under reason code 23

Reason code 23 provides a rebate of the 8% provincial part of the HST in Ontario for GST/HST-registrant suppliers who have provided Ontario First Nations point-of-sale relief to individuals registered under the Indian Act, Indian bands or band councils for purchases of qualifying off-reserve supplies of property or services.

Terminology from the Indian Act

The term "Indian" is sometimes used because it has legal meaning in the Indian Act.

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