What You Should Know About Ontario's Taxes
When making purchases in Ontario, you may see two different taxes on your bills – an 8 per cent Retail Sales Tax (RST) and a 5 per cent Canadian government Goods and Services Tax (GST).
Retail Sales Tax is a consumption tax. This means that the person who consumes or uses the taxable goods or taxable services pays the RST. RST is imposed on the consumer or user of taxable goods and services.
Sales Tax Rebates
Retail Sales Tax Rebate
Visitors to Ontario are eligible to claim a rebate of the 8 per cent Retail Sales Tax (RST) paid on goods permanently removed from Ontario within 30 days of purchase. Please note that a refund is not available for the RST paid on taxable services.
A non-resident visitor qualifies for a tax refund of RST if the following conditions are met:
- the goods are permanently removed from Ontario within 30 days of purchase
- the RST paid on each invoice is $50.00 or more
- the RST was not paid in respect of tobacco products, liquor, wine or beer
- the refund claim is made within four years of buying the goods
- if the goods are removed to another Canadian jurisdiction, proof is supplied that all of the applicable tax has been paid to the other Canadian jurisdiction
- if the goods are purchased for use in a jurisdiction where sales tax is not payable, supporting documentation is supplied that shows the goods were removed within 30 days.
To obtain your rebate please download and complete the Instructions and General Application for Refund of Retail Sales Tax
, or contact :
Ministry of Revenue
Retail Sales Tax
PO Box 646
Oshawa ON L1H 8X2
1 866 ONT-TAXS (1 866 668-8297)
Goods and Services Tax Refund
The Goods and Services Tax (GST) is a value-added consumption tax that applies to most goods, purchased gifts, food/beverages and services, including most hotel and motel accommodations (provided that the stay in each hotel or motel does not exceed one month).
The Government of Canada has eliminated the GST/HST Visitor Rebate Program and announced the introduction of the Foreign Convention and Tour Incentive Program. For more information, visit the Canada Revenue Agency website.
