Here’s what the Canada Revenue Agency (CRA) states:
Sales over the Telephone, Internet, and Other Electronic Means
"Vendors who make sales to Indians, Indian bands, or band-empowered entities over the telephone or electronically must maintain documentary evidence to show that the sale is relieved of tax. Since Indians cannot show their original status card or TCRD, and Indian bands and band-empowered entities cannot provide appropriate certification when they make a purchase over the telephone or electronically, the CRA has taken the position that, to support their entitlement for tax relief, purchasers may subsequently provide a photocopy of their status card or TCRD (for Indians) or certification (for Indian bands or band-empowered entities) by mail or electronically (e.g., over the internet or by facsimile)" (Source: CRA Administrative Policy on GST/HST for Indians).
"When sales are made to Indians or bands, maintaining documentary evidence is only one of the conditions that must be met for the Indians and bands to receive relief of the GST/HST. The remaining conditions in TIB B-039 must also be met at the time of the sale. For example, if a vendor is located off a reserve and an Indian customer makes online purchases, tax relief is not available unless the goods are delivered to a reserve by the vendor or vendor's agent" (Source: CRA Documentary Evidence Requirements).
Eligibility Requirements (All 4 Must Be True):
- You are the holder of a valid status card.
- You currently live on a reserve.
- The name on the credit card used for payment must match the name on the status card.
- The product(s) are to be shipped to a reserve.
What Should I Do If I Meet These Requirements?
Before placing your order, you must fill out the webform, even if you have previously shopped in-store (CRA rules and regulations differ for online vs. in-store sales).
You must provide our customer experience team with your first name, last name, phone number, home address (which must be on a reserve), city, province, postal code, email address, and upload a copy of your status card.
We will verify your information and create a special customer profile that is fully tax-exempt.
If you currently have an online customer profile, it will be adjusted to reflect no tax.
Note: You must submit the form below and wait for confirmation before placing your order. We cannot alter or change your order after it has been placed online. You must be logged in to your Jack and Jones account for the tax exemption to apply to your order. Also note, you will have to renew the tax-free status annually.
Important: The CRA has implemented penalties, interest, and fines associated with the misrepresentation and reporting of GST/HST for both individuals and vendors. (Source: CRA Penalties and Interest)
Jack & Jones & The Canada Revenue Agency (CRA) recognize that many First Nations people in Canada prefer not to describe themselves as Indians. However, the term Indian is used in this publication because it has a legal meaning in the Indian Act.