RST Information Notice, May 2009
- The Simplified Calculation, a pilot project for small businesses that provide computer program related services, has been extended for the period of April 1, 2009 to June 30, 2010.
Pilot Project
The Simplified Calculation was initially in force from April 1, 2006 to March 31, 2009. It is an optional method for calculating retail sales tax (RST) on sales that include both taxable and non-taxable services related to computer programs. Under the pilot project, where a sale includes both taxable and non-taxable computer program services, the authorized vendor may apply RST at a rate of 6 per cent to all the computer program services included in the sale. Only vendors with annual total sales less than $400,000 are eligible to participate in the pilot project.
For more information on the pilot project, see the following RST Information Notices: Simplified Calculation of RST for Computer Program Services – Pilot Project, dated January 2006, and Highlights from the 2007 Ontario Budget, dated March 2007, on the ministry's website at ontario.ca/revenue.
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
© Queen's Printer for Ontario, 2009
ISBN 978-1-4249-9908-8 (Print)
ISBN 978-1-4249-9910-1 (PDF)
ISBN 978-1-4249-9909-5 (HTML)
