Refunds on goods used in contracts with exempt persons and First Nations

If you paid PST on goods you purchased to hold for fulfilling your contracts and you later use those goods to fulfil a contract with a person who is exempt from PST, you can apply for a refund of the PST you paid on those goods.

To be eligible for a refund of PST you paid on goods you used to fulfil a contract with a First Nations individual or band, under the terms of the contract the goods must have been used to improve real property on First Nations land.

To apply for this refund, you need to:

• Complete an Application for Refund – General (FIN 355) (PDF, 270KB)  and provide the supporting documentation listed in the instructions to the form

Other relevant documents to provide in support of your claim may include:

• A Certificate of Exemption - Contractor (FIN 491) (PDF, 200KB). Your customer must complete Part A of this Certificate to certify that they are eligible for the exemption
• A Certificate of Exemption - Subcontractor (FIN 493) (PDF, 160KB) if applicable
• A copy of your contract with the person who is exempt from PST

We may request additional documentation depending on the details of your claim.