- Animals and Pets
Guide 504 explains how Ontario retail sales tax applies to the sale of animals, pets and pet supplies. - Children's Clothing and Footwear
Guide 508 explains how Ontario retail sales tax applies to children's clothing and footwear. - Compressed Gas Cylinders
Guide 514 explains how Ontario retail sales tax applies to compressed gas cylinders. - Discount Coupons
Guide 511 explains how Ontario retail sales tax applies when various types of coupons are redeemed towards the purchase of goods. - Flea Markets, Craft and Trade Shows
Guide 506 explains how Ontario retail sales tax applies to sales made at flea markets, craft and trade shows. - Flooring Materials
Guide 510 explains how Ontario retail sales tax applies to flooring materials. - Florists and Nurseries
Guide 505 provides information on how Ontario retail sales tax applies to items sold by florists and nurseries and provides information to landscaping contractors who may need to obtain a Vendor Permit. - Food Products
Guide 500 explains how Ontario retail sales tax applies to food products. - Graphic Designers
Guide 520 provides tax information to help graphic design firms and independent graphic designers understand how RST applies to their business operations. - Insurance - General Information
Guide 519 explains how Ontario retail sales tax applies to insurance premiums. - Motor Vehicle Dealers
Guide 512 provides tax information to help motor vehicle dealers understand how RST, including the Tax for Fuel Conservation (TFFC), applies to sales and leases of motor vehicles. - Photographers
Guide 509 explains how Ontario retail sales tax applies to photographers and the items they sell. - Portable Buildings for Non-Residential Use
Guide 517 provides information on how Ontario retail sales tax applies to portable or relocatable buildings for non- residential use. - Publications
Guide 507 explains how Ontario retail sales tax applies to publications, such as books, magazines, newsletters, newspapers, school and library publications, and religious publications. - Recreational Facilities
Guide 503 explains how Ontario retail sales tax applies to charges or fees associated with the use of a recreational facility and to the rental of recreational equipment. - Rentals or Leases
Guide 502 explains how Ontario retail sales tax applies to the rental or lease of items. - Satellite Dish Dealers
Guide 515 explains how Ontario retail sales tax applies to satellite dish dealers. - Snack Foods, Beverages and Candies
Guide 501 explains how Ontario retail sales tax applies to snack foods, beverages, and candies. - Tax for Fuel Conservation
Guide 513 provides information on how the tax for fuel conservation (TFFC) applies to certain fuel-inefficient motor vehicles (i.e., passenger vehicles and sport utility vehicles) sold, leased or rented in Ontario or imported for use in Ontario.
Tax for Fuel Conservation List
List of Passenger vehicles and Sport Utility vehicles by make, model and the applicable tax for fuel conservation (TFFC) or tax credit for fuel conservation (TCFFC) for each model year.
