Retail Sales Tax

RST continues to apply to:

• taxable insurance premiums, and
• private sales of specified vehicles from a person who is not a GST/HST registrant.

RST related activities such as audits, refunds and appeals, etc., that apply to periods prior to July 1, 2010 continue during our wind-down period.

The information below explains how RST applies after June 30, 2010 to insurance premiums and specified vehicles.

Who collects and remits the RST?

Insurance premiums: Vendors are required to collect and remit the RST with their periodic tax return. Tax return filing frequencies that were in place for RST returns before July 1, 2010 have been maintained. For more information read Tax Tip 4 - Insurance Premiums.

Private sales of specified vehicles: Vehicles purchased privately from a person who is not a GST/HST registrant is subject to the RST at a rate of 13 per cent. RST is payable at the time of purchase. For more information read Tax Tip 12 - Private Purchases of Specified Vehicles.

How do I register as a vendor and obtain a vendor permit?

Only businesses that sell taxable insurance products or provide self insured benefits to their employees must be registered as vendors with the Ministry of Finance and obtain a vendor permit to charge, collect and remit RST. Effective June 30, 2010, all former RST vendor accounts were closed and businesses primarily engaged in insurance activities were automatically re-registered.

You can register as a vendor and obtain a vendor permit:

• by calling the ministry at 1 866 ONT-TAXS (1 866 668-8297)
• by mailing or faxing the Vendor Permit Application form [PDF - 432 KB] to the ministry
• by visiting a ServiceOntario location, or
• online through the ServiceOntario website.

Can I apply for a RST refund?

An Application for Refund [PDF - 485 KB] and all supporting documents, including documents showing proof of payment of tax or amounts remitted, must be received by the Ministry of Finance within four years from the date the tax was paid. Refunds and rebates of RST remain in place until the existing time limits for claiming them have expired for the related transactions, or June 30, 2014, whichever is earlier.

For more information, see the list of RST forms and publications.