RST Guide 504, June 2001
- The information in this Guide explains how Retail Sales Tax (RST) applies to animals and pets. Please note that this Guide replaces the previous version dated November 1996.
Taxable Items
Animals and Pets
The following are examples of animals and related products on which RST is to be charged:
- animals sold as pets, including birds, fish, reptiles, and exotic animals
- animals sold to circuses, zoos and menageries
- animals sold to clubs for hunting purposes
- guard dogs
- insects and other live bait
Products
- animal foods, including cat, dog and bird food and treats
- collars, including flea collars
- drinking or eating items, such as bowls and dishes
- grooming items, such as brushes, combs and shampoo
- leashes
- pesticides and insecticides for external use, even if sold under the prescription of a physician or veterinarian
- pet toys
- pet food and pet food supplements sold under the prescription of a physician or veterinarian are subject to RST, whether or not the pet food or supplements are medicated.
Tax-Exempt Items
The following are examples of animals, products and services that are exempt from RST:
- animals, such as hearing-ear and seeing-eye dogs, specifically trained to assist, and for the sole benefit of, persons who are chronic invalids or who have a physical disability, and harnesses for such animals
- animals purchased by a qualifying governing body of a university for use exclusively (90% or more of the time) in research or investigation
- breeding stock sold to registered kennel operators
- drugs and medicines purchased on a veterinarian's prescription
- feed for livestock. Livestock means cattle, sheep, goats, hogs, poultry, horses, mules, ponies, donkeys and bees, but does not include pets such as cats, dogs and other small animals, live fish and birds.
- food purchased by pet store operators to feed animals that are for resale
- hay and straw, whether used to feed animals or as bedding for animals
- wood shavings and wood sawdust
- livestock sold to farmers, including cattle, sheep, goats, hogs, horses, mules, ponies, donkeys, bees, rabbits and poultry
- poultry (including pheasants), rabbits and other animals sold for human consumption
- services such as grooming, boarding, horseshoeing and veterinary care.
For More Information
The information contained in this publication is only a guideline. For more information, please contact the Ontario Ministry of Revenue at 1 866 ONT-TAXS (1 866 668-8297) or visit our website at ontario.ca/revenue.
© Queen's Printer for Ontario, 2001
ISBN 0-7794-1345-8 9
