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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.

Ontario off reserve - Eligible residents in Ontario or on the Canadian side of the Akwesasne reserve may also claim an exemption, which will be applied as a rebate, for qualifying goods and services acquired off the reserve. The off-reserve tax rebate only applies to the Ontario Provincial component of the HST (8%). For example, goods such as mobile phones, HD PVRs, as well as telecommunications services may qualify for the tax rebate.

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

To submit a claim for a tax exemption under the Indian Act, follow these steps:

  1. Complete the Tax Exemption Certificate request form (PDF 538 KB).
  2. 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
    • Valid Temporary Confirmation of Registration Document (TCRD) along with a valid photo ID from a government-issued document, such as a driver’s licence that matches the name on the temporary certificate.

      With a TCRD, you will need to submit the Certificate of Indian Status card once it’s issued by Indigenous and Northern Affairs Canada (front and back) so your exemption is not removed.

    For Indian Bands/Band-Empowered Entities

    • An original certificate or letter from the Indian Band indicating that the services are being acquired by an Indian Band or a Band-Empowered entity for band management activities on a reserve.
  3. Send all applicable documents to us using one of the methods at the bottom of the page.

    Learn more about the Indian Status.

Tax exemption for diplomats/consular corps

For the diplomatic or consular corps, the GST/HST and QST must be paid on all taxable goods and services. You may claim a rebate directly from the respective government authorities.

For a Provincial Sales Tax (PST) exemption, please verify the guidelines with your respective province. If you are eligible, follow these steps to submit a claim for tax exemption:

  1. Complete the Tax Exemption Certificate request form (PDF 538 KB).
  2. Provide your Diplomatic/Consular picture identification card (front and back).
  3. Send both documents to us using one of the methods below.

How to send us your documents

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

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

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.