Reporting and Remitting
Retail Sales Tax
Filing Your Return
You must file your Retail Sales Tax (RST) return on time, even if you did not make any sales or charge/collect any RST during the return period. Here are the ways that you can file your RST return:
Using ONT-TAXS online:
Pay and file returns for RST using ONT-TAXS online – Ontario's secure, simple and free online tax service. ONT-TAXS online saves time, reduces paper and is available 24 hours a day, seven days a week. Learn more about what ONT-TAXS online can do for you.
At your financial institution:
You can file your RST return and payment at any Ontario financial institution where you normally bank. For your payment to be accepted at a financial institution, you must use the original RST return sent to you. There is no charge.
Note:
- Your payment must be teller stamped on or before the due date.
- Financial institutions will not accept returns without a payment. If you have a nil return, then you must send it directly to us.
By mail:
You can mail your return and payment to us.
Note:
- We must receive your return on or before the due date.
By Internet banking:
Your financial institution may offer an electronic tax filing service through its online banking bill payment service. Check with your financial institution for more details, including its processing timeframes. Your financial institution may charge you a fee for this service.
Note:
- Your return must be filed on time.
- You can use this service to file nil returns (i.e., when there is no RST payable).
At a ServiceOntario Centre or Ministry of Revenue Tax Office:
You can file and pay your periodic Retail Sales Tax Return at any ServiceOntario Centre or Ministry of Revenue Tax Office.
The Tax Offices accept tax returns, payments (no cash please) in the drop boxes provided.
Make your Retail Sales Tax Return payment:
- by cheque or money order
- payable to the Minister of Finance
- in Canadian funds.
For ServiceOntario Centre locations, hours of operation and telephone numbers, visit the ServiceOntario website.
