Frequently Asked Questions About Obtaining a Vendor Permit and Registration Requirements
- What is a Retail Sales Tax Vendor Permit, and do I need one?
- How do I apply for a Vendor Permit?
- Is there a fee for a Vendor Permit?
- When does the permit expire?
- My copy of my permit is old/lost. How can I get another copy?
- Is the Vendor Permit used to purchase items tax exempt?
- I have moved my business address. What should I do now?
- How long should I wait to receive my new Vendor Permit?
- I will be selling or closing my business. Do I need to cancel my Vendor Permit?
- Do I have to post my Vendor Permit at my business location?
- What if I have more questions or need help?
What is a Retail Sales Tax Vendor Permit, and do I need one?
A Vendor Permit is required to charge, collect, and remit retail sales tax (RST) on your taxable sales.
You must obtain an RST Vendor Permit if:
- you regularly sell taxable goods
- you regularly provide taxable services
- you regularly sell insurance
- you charge more than $4 admission to a place of amusement
- you are a manufacturing contractor
- you are a non-resident contractor doing business in Ontario
- you sell taxable goods or services at flea markets, fairs or exhibitions
- you regularly import taxable goods or taxable services into Ontario for your own use.
You should also contact the Ontario Ministry of Government Services for information regarding additional licences you may require.
How do I apply for a Vendor Permit?
To register for a Vendor Permit, you can
- call the Ministry of Revenue at 1 866 ONT-TAXS (1 866 668-8297)
- register online at ontario.ca/taxservices
- register at a ServiceOntario Centre
- complete the Application for Retail Sales Tax Vendor Permit
and mail it to:
Ministry of Revenue
PO Box 623
Oshawa ON L1H 8H7
Is there a fee for a Vendor Permit?
There is no fee to apply for a Vendor Permit.
When does the permit expire?
There is no expiry date on the Vendor Permit, however, your permit is no longer valid if there is a change in the legal name or business ownership.
My copy of my permit is old/lost. How can I get another copy?
You will need to contact the Ministry of Revenue, and they will send a copy to you. Your permit number will remain the same.
Is the Vendor Permit used to purchase items tax exempt?
To receive an exemption from RST, you must provide a valid Purchase Exemption Certificate (PEC) to your supplier(s). A PEC can be used if you are entitled to claim an exemption from RST on the purchase of tangible personal property or taxable services or when entering into a contract of insurance or a benefits plan.
I have moved my business address. What should I do now?
You must report to us any changes to your:
- business name
- telephone number
- location
- mailing address/business address.
To make changes to your business or trade name, or your mailing or business address, you may:
- visit ontario.ca/taxservices
- call the Ministry of Revenue at 1 866 ONT-TAXS (1 866 668-8297), or
- complete the Notification of Change form on the back of your Retail Sales Tax return and mail it to the address noted on the front of your return.
How long should I wait to receive my new Vendor Permit?
Generally, it takes about three weeks from the time you register, including registrations through ServiceOntario, to receive your Vendor Permit. You can call the Ministry of Revenue if you have any further questions about your permit.
I will be selling or closing my business. Do I need to cancel my Vendor Permit?
Yes. If you cease to carry on the business for which the permit was issued, the permit becomes void and you must return it to the ministry within 15 days.
Do I have to post my Vendor Permit at my business location(s)?
No. However, a copy of the permit must be maintained at each of your business locations and must be produced for inspection by a purchaser on request.
Learn more
- Small Business Pointer 901 - The Basics of Retail Sales Tax
- Guide 204 - Purchase Exemption Certificates
What if I have more questions or need help?
For general inquiries, call the Ministry of Revenue toll free at:
- 1 866 ONT-TAXS (1 866 668-8297)
- 1 800 263-7776 for teletypewriter (TTY)
