1437bd50_GST_HST_and_Indians_GST_HST_and_services_Situation
[0] 4 [Purchaser] Indian [Does the GST/HST apply?] No [Examples] You paid for a legal service supplied by a law firm located off a reserve. The law firm prepared an agreement for you to lease real property located on a reserve. [Situation] 
You paid for a service performed off a reserve. This service is related to real property interests on a reserve. You presented the proper document to the vendor.
GST/HST and Indians
Situation