- Goods Brought Into Ontario
Guide 202 explains how Ontario retail sales tax applies to goods and services brought into Ontario and the collection of Ontario retail sales tax by the Canada Revenue Agency and Canada Post Corporation on goods imported into Ontario. - Penalties
Guide 205 explains the penalties, fines and other sanctions that may be imposed for failure to comply with the Retail Sales Tax Act and Regulations. - Private Sales
Guide 207 provides information on how Ontario retail sales tax applies to taxable goods sold privately by one person to another. - Private Sales of Used Motor Vehicles
Guide 209 explains how retail sales tax applies to used motor vehicles sold privately. Note: this version replaces the "Used Vehicle Information Program" guide dated January 1998. - Purchase Exemption Certificates
Guide 204 provides information on the use of Purchase Exemption Certificates (PECs) and valid identity cards to claim exemptions from Retail Sales Tax. - Real Property and Fixtures
Guide 206 explains how Ontario retail sales tax applies to real property and fixtures - Tax-Included Pricing
Guide 208 describes who has the authority to use tax- included pricing and how tax-included pricing applies to the sale of certain taxable goods and services. - Transfer of Assets Between Related Persons
Guide 214 explains how Retail Sales Tax applies to transfers of tangible personal property between related persons including corporations, partnerships and individuals.
