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 request form (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

    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.
Learn more about the Indian Status.