1437bd50_GST_HST_and_Indians_GST_HST_and_services_Situation
[0] 6 [Purchaser] Indian band or a band-empowered entity (incorporated or unincorporated) [Does the GST/HST apply?] Yes. However, you may be entitled to recover the GST/HST paid on these services. For more information, see Which rebates are available? [Examples] An Indian band sent a band official to a week-long band management conference off reserve. The band paid for an off reserve hotel room for the band official for the duration of the conference. [Situation] 
You paid for a service off a reserve. This service is related to transportation, meals, short-term accommodations, or entertainment.
GST/HST and Indians
Situation