Application of GST/HST (to Indians) at IVONNE

Updated February 2024

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.

Overview

Eligible First Nations clients can obtain a rebate for the 8% provincial portion of the HST on qualifying cosmetic treatments, skincare, and cosmetic products purchased directly in our clinic. This rebate is intended for purchases made for the personal use of the eligible First Nations clients.

Eligibility

First Nations individuals who are residents of Canada may qualify for the HST rebate if they possess:

  • A Certificate of Indian Status card, or
  • A Temporary Confirmation of Registration Document.

Bands or band councils of an Ontario First Nations reserve, including Akwesasne, are also eligible.

Qualifying Purchases

Eligible Products and Services:

  • Cosmetic treatments provided at IVONNE.
  • Skincare products and cosmetic items sold by IVONNE, intended for personal use.

Non-Qualifying Purchases:

  • Products or services not subject to HST, or those already eligible for an Ontario HST rebate.
  • Purchases made for business use or eligible for input tax credits.

Rebate Process

  • At the Time of Purchase: IVONNE may provide the 8% rebate directly at the point of sale, applying only the 5% federal portion of the HST.
  • After the Sale: Customers who do not receive the rebate at the point of sale can apply for it from the Ministry of Finance using the designated Application for Rebate form.

Customer and Vendor Responsibilities

  • At the time of purchase, eligible customers must present the appropriate identification to qualify for the rebate.
  • IVONNE is responsible for verifying eligibility and maintaining transaction records for audit purposes.

How to Claim the Rebate

Eligible individuals who did not receive the rebate at the point of sale can submit a rebate application to the Ministry of Finance, including all required documentation and receipts.

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:
reception@ivonne.ca


Footnotes

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