Applying for tax exemptions

Tax exemptions related to the Indian Act

If you are eligible under the Indian Act, you may claim an exemption of the GST/HST and/or PST for goods and services supplied on a reserve.

Eligible residents in Ontario or on the Canadian side of the Akwesasne reserve may also claim an exemption for qualifying goods and services acquired off a reserve. The off-reserve exemption only applies to the Ontario Provincial component of the HST. For example, goods such as mobile phones, HD PVRs, as well as telecommunications services may qualify for the exemption.

Eligible residents in Québec located on the Kahnawake reserve (Mohawk of Kahnawake Nation) may also claim an exemption for qualifying goods and services acquired off the reserve. The off-reserve exemption only applies to QST. For example, goods such as mobile phones, HD PVRs, as well as telecommunications services may qualify for the tax exemption.

Tax exemption for diplomats/consular corps

For diplomatic or consular corps, the GST/HST must be paid on taxable goods/services. However, a rebate can be claimed directly from the government authorities. For Provincial Sales Tax (PST) exemption, please follow the guidelines below.

To submit a claim for tax exemption:, follow these steps:

1. Complete the Tax Exemption Certificate requestform (PDF 538 KB).
2. Provide proof of goods/services     delivered to an eligible address.  
3. In addition to the two items above, provide the following documents, if applicable:
   

   For Status Indian consumers or unincorporated businesses owned by Status Indians

   • Certificate of Indian Status card issued by Indian and Northern Affairs Canada (front and back)
     Or
     Temporary Confirmation of Registration Document (TCRD)

   For Indian Bands/Band Empowered Entities

   • Letter from band indicating their band number and that the goods/services are being acquired for band management activities

   For diplomats/consular corps

   • Diplomatic/Consular Identification card (front and back)
4. Send all applicable documents to us using one of the methods below:
   For Bell Internet, Bell TV and Bell Home phone
   • Email address (only PDF files are accepted): ortaxexempt@bell.ca
   • Mailing address:
     Bell Canada,
     PO Box 8787 Stn A
     Montréal QC
     H3C 4R5
   • Fax number: 1 877 338-3013

   For Bell Mobility

   • Email address (only PDF files are accepted): MOBILITY_TAX_EXEMPT@bell.ca
   • Mailing address:
     Bell Mobility
     5099 Creekbank Rd.
     Building C, 6th Floor
     Mississauga ON
     L4W 5N2
   • Fax number: 1 833 880-4510

Note: you must continue to pay the full amount of your bill, including taxes, until your application is approved. Once your application is approved, future taxes will not be applied to your account.
Learn more about the Indian Status.