Ontario First Nations Point-of-Sale Exemption Survey (OFNPSES)

Detailed information for 2024

The objective of the survey is to collect information on the Ontario First Nations point-of-sale exemption.

• Questionnaire(s) and reporting guide(s)
• Description
• Data sources and methodology

Description

The objective of this survey is to collect information on the Ontario First Nations point-of-sale exemption offered by enterprises in Ontario. 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.

Reference period: Calendar year

Collection period: April through July of the year following the reference period.

Subjects

• Business, consumer and property services
• Government
• Revenue and expenditures

Data sources and methodology

Target population

The target population includes enterprises in Canada with operations in Ontario which have total revenue of at least $1,000,000, have at least 1 employee, and which are classified according to the North American Industry Classification System (NAICS) 2022 in industries known to provide the Ontario First Nations point-of-sale exemption. These industries (NAICS) include: 23, 32, 41, 44, 45, 517, 523, 54, 81 and 91, and exclude: 237, 322, 323, 324, 327, 411, 412, 419, 5411, 911, 912 and 919. Enterprises that are on-reserve are excluded. The observed population for the 2024 iteration of this survey included 64,628 enterprises extracted from the Business Register.

• Additional documentation

Instrument design

The Ontario First Nations Point-of-Sale Exemption Survey questionnaire was designed in cooperation with the Ontario Ministry of Finance and Statistics Canada's Harmonized Sales Tax (HST) Secretariat. It is used to collect information on the value of the First Nations point-of-sale exemption.

The questionnaire was field-tested with potential respondents in 2015 and their comments on the design and content have been incorporated.

Sampling

This is a sample survey with a cross-sectional design.

The sample design is a stratified random sample of enterprises.

Data sources

Data collection for this reference period: 2025-04-02 to 2025-07-15

Responding to this survey is mandatory.

Data are collected directly from survey respondents.

The respondent is mailed or emailed a secure access code to respond to the electronic questionnaire.

View the Questionnaire(s) and reporting guide(s) .