Updated October 7, 2022
IVONNE is a Canadian business, owned by both first-generation Canadians and validated Metis Citizens, and we support programs implemented by all levels of government as they relate to Indians.
The information in this policy does not supersede the latest regulations on the applicability of HST to Indians, which is subject to change. For the latest information on HST as it applies to the purchase of goods and services by Indians, please consult with the Government of Canada website.
IVONNE is required to charge goods and services tax and applicable provincial sales tax on items for which a sales tax exemption certification has not been provided. Before scheduling any appointment or purchasing any product please provide any valid exemption certificate.
For the purpose of this policy "Indian" means a person who is registered as an Indian or is entitled to be registered as an Indian pursuant to the Indian Act R.S.C, 1985.
Indians must pay the GST/HST on all taxable services that are not performed or do not occur totally on a reserve.1
Accordingly, all services purchased through IVONNE are subject to GST/HST for Indians.
Generally, if you buy a qualifying item in a participating province that provides a provincial point-of-sale rebate for the designated item, the registrant supplier will credit you with the rebate of the provincial part of the HST due at the time of your purchase. This means that you usually will not pay the provincial part of the HST when you buy a designated item in a participating province that provides a provincial point-of-sale rebate for the designated item.
The point-of-sale rebate applies to sales of qualifying items at retail establishments, over the internet, and at any point in the distribution chain. However, if the registrant supplier does not credit the rebate to you, you can apply for a rebate of the provincial part of the HST paid on the sale of qualifying items under reason code 16.
In the province of Ontario qualifying items include:
Accordingly, all products purchased and sold through IVONNE (whether through its physical clinic or its website(s)) are subject to GST/HST for Indians.
Please consult with your local Indian financial advisor or Band for information on rebates available in your own province or region.
Contact Information Related to This Policy
All questions about this policy can made in writing to:
IVONNE, Inc.
0116-320 Queen Street, Ottawa ON K1R 5A3
or by email to:
hello@ivonnesanchez.com
1. Government of Canada, "GST/HST Administrative Policy - Application of the GST/HST to Indians," Canada, November 2020, https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/b-039/gst-hst-administrative-policy-application-gst-hst-indians.html#_Toc22031114
2. Government of Canada, "General GST/HST rebate application", Canada, April 23, 2021, https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/gst-hst-rebates/application.html#Eligibility16