Notices - Retail Sales Tax
- Product Stewardship Fees, September 2008
This notice explains how Retail Sales Tax (RST) applies to product stewardship fees passed on to consumers. - Retail Sales Tax Exemption for Nicotine Replacement Therapies, August 2008
This Notice explains the point-of-sale RST exemption for nicotine replacement therapies. - Retail Sales Tax Exemption for ENERGY STAR® Household Appliances and Lighting Products, August 2008
This Notice explains the point-of-sale RST exemption for certain new ENERGY STAR® qualified household products purchased, rented, or leased after July 19, 2007 and before September 1, 2009. This temporary exemption replaces the RST rebate that was available on the purchase of certain household appliances during the period from November 25, 2002 to July 31, 2004. - Retail Sales Tax Exemptions for Bicycles and Related Safety Equipment, August 2008
This notice explains the point-of-sale RST exemption for bicycles and related safety equipment purchased between December 1, 2007 and December 31, 2010. - Retail Sales Tax Exemption for Destination Marketing Fees Charged on Transient Accommodation, July 2008
This notice explains the temporary exemption from RST for destination marketing fees charged by vendors who provide transient accommodation. - Business Numbers: simple, convenient, Spring/Summer 2008
At the Ministry of Revenue we are making it simpler and more convenient for you to do business with us. We are transitioning to one Business Number (BN) for easier transactions for Ontario businesses. - Returnable Containers, June 2008
Bill 44, the Budget Measures and Interim Appropriation Act, 2008, containing a number of measures relating to the RST Act that were announced in the 2008 Ontario Budget, was passed in the Legislature and received Royal Assent on May 14, 2008. The measures confirm the ministry's longstanding tax treatment of returnable containers. - Highlights from the 2008 Ontario Budget - Retail Sales Tax, March 2008
Bill 44, Budget Measures and Interim Appropriation Act, 2008, was passed in the Legislature and received Royal Assent on May 14, 2008.
On March 25, 2008, a number of proposed measures relating to the RST Act were announced in the 2008 Ontario Budget. The Budget also referenced Ontario's regulatory modernization, including an outline for a Taxes Administration Act that would combine provincial tax administration rules common to various tax statutes into one statute. The proposals must be passed by the Legislature and receive Royal Assent to become law. - How the GST Reduction Affects Retail Sales Tax, January 2008
In the October 30, 2007 Federal Economic Statement, the federal government proposed a rate reduction to the goods and services tax (GST) from 6 per cent to 5 per cent, effective January 1, 2008. This Information Notice explains the changes to the affected formulas effective January 1, 2008. - How to read your Retail Sales Tax Statement of Account, January 2008
The Statement of Account provides you with details of the financial activity on your RST account when there is a balance owing. - Retail Sales Tax Exemptions to Farmers Expanded, August 2007
On August 28, 2007, an amendment was made to Regulation 1013 under the RST Act to expand the definition of "farming". This Notice highlights the change and explains its effect on the application of RST to farm building materials as well as farm implements, machinery, equipment and supplies. - Retail Sales Tax Funded and Unfunded Benefits Plans, July 2007
Bill 151, Budget Measures Act, 2006 (No.2) was passed in the Legislature and received Royal Assent on December 20, 2006. The bill contains legislative amendments to the RST Act in respect of funded and unfunded benefits plans. - Highlights from the 2007 Ontario Budget - RST, March 2007
On March 22, 2007, a number of measures relating to the RST Act and its regulations were announced in the 2007 Ontario Budget. The proposed amendments must be passed by the Legislature and receive Royal Assent to become law. - Highlights from the 2006 Fall Budget Bill - RST, October 2006
On October 18, 2006, the Ontario Government introduced Bill 151, Budget Measures Act, 2006 (No. 2). This bill includes proposed amendments to the RST Act. The legislation must be passed by the Legislature and receive Royal Assent to become law. - Prepared Foods Provided Without Specific Charge, August 2006
This Notice clarifies how RST applies when prepared food products are provided without specific charge - Recent Regulation Changes under the Retail Sales Tax Act, July 2006
There have been several recent changes to Regulations 1012 and 1013 under the RST Act. This Notice details the various amendments. - Highlights from the 2006 Ontario Budget - RST, March 2006
On September 5, 2007, Ontario Regulation 530/07 was filed that amended subsection 1(1) of Regulation 1012 to the RST Act. The amendment defines a qualifying non-profit organization for the purposes of the exemption provided under paragraph 7(1)(67) of the Act for admissions to a place of amusement that are donated by the owner or operator of the place of amusement. This exemption is effective for tickets donated after March 23, 2006.
On March 23, 2006, a number of measures relating to the RST Act and its regulations were announced in the 2006 Ontario Budget. The proposed amendments must be passed by the Legislature and receive Royal Assent to become law. - Simplified Calculation of RST for Computer Program Services - Pilot Project, January 2006
The Simplified Calculation pilot project is for small businesses that provide computer program related services. As announced in the 2007 Ontario Budget, this pilot project has been extended to March 31, 2009. The simplified calculation consists of an optional method for calculating RST on sales that include both taxable and non-taxable services related to computer programs. This notice explains how the simplified calculation works and who may participate. - Pay-Per-View Services Provided to Hotel Guests, September 2005
This notice explains how RST applies to pay-per-view services provided to hotel guests. - Booster Seats Used in Motor Vehicles, August 2005
The 2005 Ontario Budget proposed that the exemption from RST for child car seats be expanded to include child booster seats used in motor vehicles. The expansion of the RST exemption to cover booster seats would parallel amendments to Ontario's Highway Traffic Act. This notice outlines this change. - Retail Sales Tax Rebate for Wind, Micro Hydro-Electric and Geothermal Energy Systems, June 2005
This notice explains how you can receive a rebate for RST paid on the purchase of a qualifying wind, micro hydro-electric or geothermal energy system installed into residential premises, including a multi-residential buildings, or on any upgrade or expansion to that system before January 1, 2010. - Hot Tubs, Spas and Swimming Pools, June 2005
This notice clarifies how RST applies to the sale and installation of swimming pools, hot tubs (both hard-wall and soft- wall) and spas. There has been no change in the supporting legislation and/or policy. - Destination Marketing Fee, May 2005
The Ontario Government proposed legislation on May 11, 2005 to extend the RST exemption available on the Destination Marketing Fee charged on transient accommodation, from May 19, 2005 to June 30, 2006. The 2007 Ontario Budget announced that this exemption has been extended to June 30, 2008. - Destination Marketing Fee, December 2004
This notice explains how RST applies to destination marketing fees charged by vendors who provide transient accommodation, and outlines a new condition for exemption. - Reinforced Concrete Used in the Construction of Exempt Production Machinery or Equipment, August 2003
This notice provides details of the conditions under which reinforced concrete may be purchased exempt from RST. - Retail Sales Tax Rebate for Building Materials Incorporated Into Electricity Generating, Qualifying Nuclear and Deep Lake-Water Cooling Facilities, July 2003
This notice explains how owners of eligible electricity generating facilities or deep lake-water cooling facilities may receive a rebate of RST. - Retail Sales Tax Rebate for Solar Energy Systems, May 2003
This notice explains how you can receive a rebate of RST paid on the purchase of a new solar energy system installed in residential premises, including multi-residential buildings, before January 1, 2010. - Repair or Replacement of Goods Under a Contract of Insurance, April 2003
This notice explains how RST applies to tangible personal property repaired or replaced under a contract of insurance. - Audio Books Purchased by Persons Who are Legally Blind, August 2002
This notice explains how audio books can be purchased exempt from RST by, or on behalf of, persons who are legally blind. This exemption was announced in the 2001 Ontario Budget. - Tobacco Products Exempt from Retail Sales Tax, June 2002
This notice explains the Ontario RST changes with respect to the proposed tobacco tax rate increases and changes to the structure of tobacco taxation. - Special Exemption for Cereal Packages that Include Taxable Goods, January 2002
This notice clarifies who Ontario RST applies to packages of cereal that include taxable goods. - All-Inclusive Vacation Packages, June 2001
This notice clarifies how Ontario RST applies to all- inclusive vacation or tour packages, such as canoeing, kayaking or other adventure-type tours. - Tax Status of Drive Clean Charges, April 1999
This notice describes how Ontario RST applies to the Drive Clean emissions test and related labour charges and parts.
