Remote stores are not required to accumulate or report on the total dollar value of their sales to Indians. There is no requirement in law for reporting this information to Revenue Canada. Moreover, accumulating such information would significantly increase the vendor's reporting requirements.
Off reserve vendors qualifying as remote stores are entitled to waive the delivery requirement on tax relieved sales to Indians. The department does not maintain a comprehensive list of qualifying remote store vendors. The individual vendors are responsible for determining their eligibility as a remote store and are accountable for the GST receivable if they did not meet the requirements. Their eligibility is later verified by a deparmental audit.
Question No. 188-