- Small Business Guide to the Most Frequently Asked Tax Questions
If you are starting or currently operating a small business in Ontario, this guide will answer the questions asked most frequently by small businesses regarding their rights and obligations under the tax statutes administered by the Ministry of Revenue.
- Accommodation
SBP 908 - This Pointer will help you if you
provide transient accommodation
services. It explains the basic
retail sales tax rules for
your type of business.
- Admissions
SBP 909 - Provides basic Ontario
retail sales tax information
relating
to charges of admission to places
of amusement or to view indoor or
outdoor performances and
entertainment.
- Alcoholic Beverages
SBP 907 - Provides basic Ontario
retail sales tax information
relating
to the sale of alcoholic beverages
in an establishment such as a
restaurant, bar, pub, hotel, resort
or caterers.
- Basics of Retail Sales Tax, The
SBP 901 - Explains the basics of Ontario retail sales tax to those starting a small business in Ontario or who are already operating one.
- Common RST Audit Issues
SBP 911 - This Pointer highlights, in no
particular order, common issues
encountered during RST audits.
- Convenience Stores
SBP 910 - Provides basic Ontario
retail sales tax information
relating
to items sold by a variety or
convenience store, a smoke shop,
a gas bar that sells other goods,
or
a kiosk.
- Manufacturing Contractors
SBP 903 - This Pointer will help you if you are
a real property contractor who
manufactures the goods that you
install.
- Motor Vehicle Repairs
SBP 905 - This Pointer will help you if you repair motor vehicles and operate a service station, garage, auto body shop, machine shop, auto dealership, muffler shop, lube or transmission shop, or similar business.
- Prepared Foods
SBP 906 - This Pointer will help if you sell
prepared foods from an eating
establishment. It explains the
basic retail sales tax rules
for your type of business.
- Real Property Contractors
SBP 902 - Provides basic Ontario
retail sales tax information for real
property
contractors or subcontractors who
are
installing or repairing real property
and
fixtures.
- Used Motor Vehicle Dealers
SBP 904 - This Pointer will help you if you are
a used motor vehicle dealer. It
explains the basic retail sales tax rules for your type of
business.
