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Forms

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  This addendum is only required when a vehicle recipient wants to claim an exemption from Retail Sales Tax (RST) for the transfer of a motor vehicle between related corporations or between a corporation and a shareholder. Once completed, it must be attached to the Ministry of Finance Sworn Statement for the Transfer of a Used Vehicle in the Province of ��������, along with the other supporting documentation.
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  Eligible First Nations people, bands, and �������� First Nations reserve band councils must use the attached rebate application form when claiming a rebate for the 8% �������� portion of the Harmonized Sales Tax, paid on qualifying goods and services purchased off-reserve.
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  This form is to be completed when claiming a refund of RST for a motor vehicle purchased in ��������.
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  To apply for a refund of Retail Sales Tax paid on insurance or benefit plan premiums.
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  A Vendor Permit is only required by persons that must collect and/or self-assess Retail Sales Tax (RST) on insurance and/or benefits plans.
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  Authorization for the ministry to collect and disclose personal information. The form also cancels an authorization that was previously given. An authorization is valid until the recipient cancels it in writing.
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  The Change of Address form can be used to advise the Ministry of Finance of any changes to your business address, mailing address or telephone number.
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  Use this form to start direct bank deposit.
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  This form is to be completed by an authorized Motor Vehicle Dealer OR a recognized independent appraiser for the transfer of a Used Motor Vehicle in ��������.
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  Form used to file an appeal.
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  Form used to file an objection.
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  This form may be used by people who are qualified to claim an exemption from Retail Sales Tax on contracts of insurance or benefits plans.
• RST Clearance Certificate Checklist 
  This Clearance Certificate Checklist will assist sellers, purchasers and their representatives when submitting a request for a Retail Sales Tax Clearance Certificate
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  This form is to be used when transferring a used motor vehicle between eligible family members in ��������.
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  This form is to be used when transferring a used motor vehicle in �������� exempt from retail sales tax.

Publications

• Certificate of Indian Status Identity Cards 
  Status Indians are not required to pay �������� RST on most goods or services that will be consumed or used on a reserve. To receive the exemption the Status Indian must present their "Certificate of Indian Status" identity card at the time of purchase.
• Insurance and Benefits Plans 
  How Retail Sales Tax applies to contracts of insurance premiums and benefits plans.
• �������� First Nations Harmonized Sales Tax (HST) Rebate 
  Learn about how to offer the HST rebate as a vendor and how to claim this rebate as a First Nations person.
• Penalties 
  This guide explains the penalties, fines and other sanctions that may be imposed for failure to comply with the Retail Sales Tax Act (Act) and Regulations.
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  This publication outlines the Retail Sales Tax and Harmonized Sales Tax exemption (8% �������� portion only) and required supporting documents for vehicle transfers between related corporations, and corporations and shareholders.
• Retail Sales Tax Exemption for Foreign Entities, Representatives and Officials 
  How retail sales tax applies to specified vehicles purchased privately in �������� or brought into or delivered in �������� from another province and to certain insurance premiums and benefit plans.
• Road-Building Machines Reclassified as Commercial Motor Vehicles 
  Effective July 1, 2017 certain Road-Building Machines will be reclassified as Commercial Motor Vehicles and will require licensing and registration under the Highway Traffic Act.
• Specified Vehicles 
  This page explains how Retail Sales Tax applies to specified vehicles purchased privately in �������� or that are purchased privately elsewhere in Canada and brought into �������� for use.
• Transfer of Assets Between Related Persons 
  This guide explains how retail sales tax applies to transfers of tangible personal property between related persons including corporations, partnerships and individuals.
• What's Taxable Off-Reserve Under the HST and What's Not 
  Information about ��������'s Harmonized Sales Tax Point-of-Sale Exemption for First Nations.

If you have trouble accessing one of these documents in your browser:

• Save it to your computer by right clicking on the link and selecting “Save Link As…”
• Save the file on the desktop (default selection) or browse to save the file in the directory of choice
• Once the file is saved, open the saved file using Adobe Reader