Frequently Asked Questions About Refunds
- Where can I obtain a refund claim form and where do I send my completed form?
- If I refund tax to my customers, how do I get it back?
- A customer has advised me that I charged tax in error. Can I refund the RST to him/her?
- I paid RST on goods I will be reselling. Will the supplier refund the tax to me?
Where can I obtain a refund claim form and where do I send my completed form?
Applications for Refund of RST may be obtained by:
- downloading the General Application for Refund of Retail Sales Tax form
- from any Ontario Ministry of Revenue Tax Office, or
- by calling 1 866 ONT-TAXS (1 866 668-8297).
The completed application form should be sent, along with the applicable supporting documentation, to the address noted on the form:
Ministry of Revenue
Retail Sales Tax
PO Box 646
Oshawa ON L1H 8X2
For further information, refer to RST Guide 700 - Refunds and Adjustments.
If I refund tax to my customers, how do I get it back?
RST refunded to your customer may be deducted from your future remittance of RST, i.e., from the tax collected on sales.
Alternatively, you may claim a refund directly from the Ministry of Revenue by completing a General Application for Refund of Retail Sales Tax form. Any such deduction or refund claim must be made/submitted within four years from the date of the refund to the customer.
A customer has advised me that I charged tax in error. Can I refund the RST to him/her?
You can refund the RST to the customer if he/she provides a properly completed Purchase Exemption Certificate claiming that the goods are being purchased for resale purposes, or if you made a clerical or arithmetical error in the calculation of the tax charged. You may also refund tax to a customer if the purchase price of the goods, services or price of admission is subsequently reduced and the amount of the reduction is credited to the purchaser. Any refund of RST paid to the customer must be made within four years following the date the tax was collected.
If you charged RST in error on exempt items, you may not rebill or refund the tax to the customer; he/she must apply for a refund from the Ministry of Revenue, Retail Sales Tax Branch.
I paid RST on goods I will be reselling. Will the supplier refund the tax to me?
The supplier has the authority to refund the tax to you, but is not required to do so. However, you must provide the supplier with a properly completed Purchase Exemption Certificate to claim an exemption. Alternatively, you may claim a refund directly from the Ministry of Revenue by completing a General Application for Refund of RST form. The refund claim must be received by the ministry within four years from the date the tax was paid.
