Frequently Asked Questions About Exemption for Bicycles and Related Safety Equipment
- Are delivery charges and/or assembly costs for bicycles exempt from RST?
- I purchased my bicycle on November 29, 2007, and had it delivered on December 1, 2007. Do I qualify for the exemption?
- Does the exemption apply to used bicycles?
- Are repairs to exempt bicycles exempt from RST?
- I was charged tax in error. Can I get a refund?
- How do I claim the refund?
- How do I complete the application?
- What if I have more questions or need help?
Are delivery charges and/or assembly costs for bicycles exempt from RST?
Delivery charges will be exempt as part of the fair value of the exempt bicycles when they are charged on the same bill. Bicycle assembly fees are subject to RST.
I purchased my bicycle on November 29, 2007, and had it delivered on December 1, 2007. Do I qualify for the exemption?
No. Only qualifying bicycles and safety equipment purchased on or after December 1, 2007 and on or before December 31, 2010 are eligible for the tax exemption.
Does the exemption apply to used bicycles?
Yes. Used bicycles are eligible for the exemption.
Are repairs to exempt bicycles exempt from RST?
No. Parts and labour to repair bicycles continue to be subject to RST.
I was charged tax in error. Can I get a refund?
Yes. If RST is charged in error on purchase made after November 30, 2007 and on or before December 31, 2010, you may claim a refund of tax. The refund claim must be filed with the Retail Sales Tax Refund Unit of the Ministry of Revenue within four years from the date the tax was paid.
How do I claim the refund?
You need to complete the General Application for Refund of Retail Sales Tax form. Make sure you have clear photocopies of your receipts, as you will need to send them in with your application. You may also want to make extra photocopies for your own records before sending in the application.
How do I complete the application?
You can complete the General Application for Refund of Retail Sales Tax
form online, then drop it off at a Ministry of Revenue Tax Office, or mail it to us at:
Ministry of Revenue
Retail Sales Tax
PO Box 646
Oshawa ON L1H 8X2
You can also pick up an application at a Ministry of Revenue Tax Office, or call 1 866 ONT-TAXS (1 866 668-8297).
What if I have more questions or need help?
For general inquiries call:
- 1 866 ONT-TAXS (1 866 668-8297) toll free
- 1 800 263-7776 teletypewriter (TTY)
You can also contact your nearest Minstry of Revenue Tax Office for further information and assistance.
Learn more
- RST Guide 601 - Labour Charges explains how Ontario retail sales tax applies to various labour charges.
- RST Guide 602 - Delivery Charges explains how Ontario retail sales tax applies to delivery, handling, mailing and transportation charges.
- General Application for Refund of Retail Sales Tax is to be completed for refund of tax paid in error.
