Introduction
Purpose
The objective of the survey is to collect information on the Ontario First Nations point-of-sale exemption. These data are part of the information used by the Ontario Ministry of Finance and Finance Canada to determine the allocation of the Ontario HST revenue between the provincial and federal governments.
Additional information
Why we conduct this survey
The information you provide will be used by the Ontario Ministry of Finance and Finance Canada to ensure that the harmonized sales tax (HST) is allocated correctly between the provincial and federal governments. By participating in this survey, you will be helping Ontario receive its accurate share of the HST.
Your information may also be used by Statistics Canada for other statistical and research purposes.
Your participation in this survey is required under the authority of the Statistics Act.
Authority
Collected under the authority of the Statistics Act, Revised Statutes of Canada, 1985, Chapter S-19.
Confidentiality
By law, Statistics Canada is prohibited from releasing any information it collects that could identify any person, business, or organization, unless consent has been given by the respondent, or as permitted by the Statistics Act. Statistics Canada will use the information from this survey for statistical purposes only.
Record linkages
To enhance the data from this survey and to reduce the reporting burden, Statistics Canada may combine the acquired data with information from other surveys or from administrative sources.
Data-sharing agreements
To reduce respondent burden, Statistics Canada has entered into data-sharing agreements with provincial and territorial statistical agencies and other government organizations, which have agreed to keep the data confidential and use them only for statistical purposes. Statistics Canada will only share data from this survey with those organizations that have demonstrated a requirement to use the data.
Section 11 of the Statistics Act provides for the sharing of information with provincial and territorial statistical agencies that meet certain conditions. These agencies must have the legislative authority to collect the same information, on a mandatory basis, and the legislation must provide substantially the same provisions for confidentiality and penalties for disclosure of confidential information as the Statistics Act. Because these agencies have the legal authority to compel businesses to provide the same information, consent is not requested and businesses may not object to the sharing of the data. The shared data will be limited to information pertaining to business establishments located within the jurisdiction of the respective province or territory. For this survey, there is a Section 11 agreement with the provincial statistical agency of Ontario.
Coverage
For this questionnaire: Please report for Ontario locations only.
Reporting period: Report for calendar year 2023.
Reporting instructions
- Please complete the questionnaire and submit it within 15 days.
- Report all dollar amounts in Canadian dollars.
- Report dollar amounts in exact dollars and cents e.g., $100.12.
- When precise figures are not available, please provide your best estimates.
- Enter '0' if there is no value to report.
Note
Other information about this questionnaire
Additional information about this survey can be found by selecting the following link: Ontario First Nations Point-of-Sale Exemption Survey (OFNPSES)
Clients
This business sells goods or services to which types of customers?
Select all that apply.
- 1: Businesses
- 2: Individuals
- 3: Other
Exemptions
From January 1st to December 31st, 2023, did this business offer or provide Ontario First Nations Point-of-Sale Exemptions to Status Indians, Indian bands or band councils?
The Ontario First Nations point-of-sale exemption is a rebate or exemption equal to the 8% provincial portion of the Harmonized Sales Tax (HST) provided to status card holders at the time of purchase.
Exclude exemptions on sales by:
- businesses located on Indian Reserves
- businesses designated as 'remote stores'
- vendors that deliver goods and services to a reserve.
1: Yes
Note: Answer "Yes" if this business offered the exemption even if it did not provide it in 2023.
Exemptions - Question identifier: 3
From January 1st to December 31st, 2023, what was the total value of all Ontario First Nations point-of-sale exemptions that were provided by this business?
Ontario First Nations point-of-sale exemption (OFNPSE) is a rebate or exemption equal to the 8% provincial portion of the Harmonized Sales Tax (HST) provided to status card holders at the time of purchase. In Ontario, the HST is comprised of 8% Provincial Value Added Tax plus 5% Goods and Service Tax for a total of 13%.
- Report the value of the exemption and not the value of the sales to which the exemption applies.
- Only GST must have been applied to all goods and services exempted.
- Enter "0" if this business offered the exemption but was not asked to provide it in 2023.
- Report all dollar amounts in Canadian dollars.
- When precise figures are not available, please provide your best estimate.
Exclude
- Internet sales;
- Sales of goods and services delivered to a reserve;
- Sales of goods and services where full HST was exempted;
- Sales made on a reserve;
- Sales by a remote store.
Example:
- In the case of a $100.00 sale made to a status card holder, where that sale is eligible for the OFNPSE, only GST would be applied. The 8% Provincial Value Added Tax would be exempted.
- The exemption would be calculated as $100.00 x 8% (or 0.08) = $8.00.
1: Total value of the exemptions
Exemptions - Question identifier: 4
Does this business plan to offer the Ontario First Nations Point-of-Sale Exemption to Status Indians, Indian bands and band councils in the future?
Exemptions - Question identifier: 5
What is the main reason this business will not offer this exemption in the future?
- 1: No requests for the exemption
- 2: Offering, registering or declaring the exemption
- 3: Offering, registering or declaring the exemption is time consuming
- 4: Other main reason - specify main reason:
Contact Person
Contact Person - Question identifier: 1
Statistics Canada may need to contact the person who completed this questionnaire for further information. Is __ the best person to contact?
Feedback
Feedback - Question identifier: 1
How long did it take to complete this questionnaire?
Include the time spent gathering the necessary information.
Feedback - Question identifier: 2
You have almost completed your questionnaire. The next page will allow you to submit your information to Statistics Canada. Once submitted, you will be able to print this questionnaire.
Please note that you will not be able to edit reported information once you have submitted the questionnaire.
If you would like to review your information before submitting, select the 'Start of questionnaire' link, located at the top left. This will bring you back to the 'Getting started' page. From there, you can press the Next button located at the bottom of the page to navigate the questionnaire.
If you do not need to review your information, press the Next button to continue.
Submit
If you are ready to submit your questionnaire, press the Submit button.
Submit - Out of Scope
You indicated that this business or organization does not sell goods or services to individuals.
