First Nations Tax Exemption Information

At Si’st Sipu, we honour and respect our inherent and legal rights as First Nations peoples. In accordance with Section 87 of the Indian Act, eligible First Nations customers may be exempt from paying GST/HST (and where applicable, PST) on qualifying purchases when specific conditions are met.

This page outlines the requirements to ensure tax exemption is applied fairly, respectfully, and in compliance with Canadian law.

Who Is Eligible?

You may qualify for First Nations tax exemption if you:

  • Are a Status Indian as defined under the Indian Act

  • Hold a valid Certificate of Indian Status (Status Card)

  • Meet the delivery and location requirements outlined below

Eligible Purchases

Tax exemption may apply when:

  • Goods are purchased on reserve, or

  • Goods are delivered to a reserve by Si’st Sipu. For online purchases through sistsipu.com, orders must be shipped directly to a reserve address to qualify for tax exemption.

Required Information

To process a tax-exempt order, we require the following:

  • A valid Status Card number

  • The name of the reserve

  • A shipping address located on reserve

This information is required by law and must be retained for Canada Revenue Agency (CRA) compliance.

Important Limitations

Please note:

  • Tax exemption does not apply to orders shipped to off-reserve addresses

  • Non-status individuals are not eligible, even if purchasing on behalf of a status individual

  • Tax exemption applies only to eligible goods, as defined by CRA guidelines

If these conditions are not met, applicable taxes will be charged.

How to Register for Tax Exemption

To register for First Nations tax exemption with Si’st Sipu, please contact us prior to placing your order with the following information:

  • Your full legal name

  • A shipping address located on reserve

  • A copy of your valid Status Card (front and back)

Once your information has been reviewed and verified, your account will be registered for tax exemption where applicable.

If eligibility cannot be confirmed, or if an order is shipped to an off-reserve address, applicable taxes will be charged in accordance with Canadian law.

Our Commitment

Si’st Sipu is rooted in respect, cultural integrity, and community accountability. We are committed to upholding First Nations rights while meeting our legal obligations as an Indigenous business.

If you have questions about tax exemption or need support before placing your order, please contact us. We are happy to assist.

For more information, you may also consult Canada Revenue Agency (CRA) guidelines on First Nations tax exemption.