RST Information Notice, December 2008
- On December 15, 2008 the definition of newspaper in Regulation 1013 under the Retail Sales Tax Act was amended. This Notice explains the change and its effect on the application of Retail Sales Tax (RST) to newspapers.
Exemption
As a result of this amendment, an exempt newspaper is defined as a printed publication which contains news, advertising and literary matter, is published on or after January 1, 2000, and accumulates at least five points as set out in the following table.
| Characteristics of Newspapers | Number of Points |
|---|---|
| 1. Printed in broadsheet, tabloid or outsized format and larger than 8.5 inches by 11 inches | 2 |
| 2. Unbound | 2 |
| 3. Published at least once a week | 2 |
| 4. If published less frequently than once a week, published at least once a month | 1 |
| 5. Printed on newsprint of any quality but front and back covers may be of any quality or type of paper | 1 |
| 6. Identified as a newspaper in the publication | 1 |
| 7. Front page is divided into columns or boxes and may contain narrative text, photographs and advertisements | 1 |
Magazines
The definition of newspaper continues to include magazines that are issued annually or more frequently, contain advertising and also contain articles from various identified contributors, but only if the magazine is distributed with the printed newspaper.
Excluded Publications
Specifically excluded from this exemption are advertising inserts or supplements, celebrity tabloids, and wrapping materials for the distribution of promotional materials. Celebrity tabloids are publications specializing in celebrity news, entertainment, photographs and advertisements that are printed on newsprint in tabloid or outsized format and sold at a retail sale.
How to Claim the Exemption
Publishers may claim an exemption on printing costs by providing their suppliers with a valid Purchase Exemption Certificate. Retailers should not charge RST on the sale of qualifying newspapers.
Refunds
Where RST has been paid in error, the purchaser may apply to the ministry for a refund by completing a General Application for Refund of RST
form. Refund applications must be received by the ministry within four years from the date the tax was paid.
More Information
Telephone
- 1 866 ONT-TAXS (1 866 668-8297)
- Teletypewriter (TTY) 1 800 263-7776
Written Interpretation
To obtain a written interpretation on a specific situation not addressed in this publication, please send your request in writing to:
Ministry of Revenue
Tax Advisory Services Branch
Retail Sales Tax Section
33 King Street West, 3rd Floor
Oshawa ON L1H 8H5
© Queens Printer for Ontario, 2008
ISBN 978-1-4249-8500-5 (Print)
ISBN 978-1-4249-8502-9 (PDF)
ISBN 978-1-4249-8501-2 (HTML)
