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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 should also contact the Ontario Ministry of Government Services for information regarding additional licences you may require.
To register for a Vendor Permit, you can
Ministry of Revenue
PO Box 623
Oshawa ON L1H 8H7
There is no fee to apply for a Vendor Permit.
There is no expiry date on the Vendor Permit, however, your permit is no longer valid if there is a change in the legal name or business ownership.
You will need to contact the Ministry of Revenue, and they will send a copy to you. Your permit number will remain the same.
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.
You must report to us any changes to your:
To make changes to your business or trade name, or your mailing or business address, you may:
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.
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.
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
For general inquiries, call the Ministry of Revenue toll free at: