Tax Tips - Retail Sales Tax (RST)
- Certificate of Indian Status Identity Cards
Published date: April 29, 2008
Summary: Status Indians are not required to pay Ontario RST on most goods or services that will be consumed or used on a reserve. To receive the exemption the Status Indian must present their "Certificate of Indian Status" identity card at the time of purchase.
- Common RST Rebates and Exemptions for Energy Efficient Goods
Published date: November 14, 2008
Summary: Highlights RST rebate programs and exemptions available for purchasers of energy efficient goods.
- Identity Cards for Claiming Exemption from Retail Sales Tax
Published date: June 30, 2008
Summary: Qualifying purchasers may buy certain taxable goods and taxable services, or enter into contracts of insurance, without paying Ontario RST by providing the vendor with a valid identity card at the time of purchase.
- Plastic Bags Sold by Retailers
Published date: March 16, 2009
Summary: Sales of taxable goods in Ontario are subject to RST unless the total charge for all taxable goods sold as part of the same transaction is less than 21 cents.
- Sale of Business Assets
Published date: February 27, 2009
Summary: Vendors are required to collect the RST on the sale of all taxable goods and taxable services.
- Taxable and Non-Taxable Goods and Services
Published date: April 29, 2008
Summary: For RST purposes, all goods are taxable unless the purchaser is entitled to an exemption, and all services are non-taxable unless specifically taxed under the Retail Sales Tax Act. These lists provide some examples of taxable and non-taxable goods and services in Ontario.
