1437bd50_GST_HST_and_Indians_GST_HST_and_services_Situation
[0] 5 [Purchaser] Indian band or a band-empowered entity (incorporated or unincorporated) [Does the GST/HST apply?] No, unless the service is related to off-reserve transportation, short-term accommodations, meals, or entertainment. [Examples] You paid for accounting services. The services were performed off a reserve and were related to band management activities. You provided your original band-empowered entity certificate to the accountant. [Situation] 
You paid for a service related to band management activities on or off a reserve or for a service related to real property on a reserve. You presented the proper document to the vendor.
GST/HST and Indians
Situation