Tax Tip, Retail Sales Tax
November 2008
ISBN 978-1-4249-8258-2
This Tax Tips highlights the Retail Sales Tax (RST) rebate programs and exemptions available for purchasers of energy efficient goods. For more information on additional rebates see RST Guide 700 - Refund, Rebates and Adjustments.
Rebate/Exemption |
What? |
When? |
How? |
More Information |
|---|---|---|---|---|
Solar Energy Systems Rebate |
An RST rebate is available on the purchase of qualified solar energy systems installed into residential or multi-residential premises. |
For qualified systems purchased from November 26, 2002 to December 31, 2009 inclusive. |
Submit a completed General Application for Refund of Retail Sales Tax |
Information Notice - RST Rebate for Solar Energy Systems |
|
Wind, Micro Hydro-Electric and Geothermal Energy Systems Rebate |
An RST rebate is available on the purchase of a wind, micro hydro-electric or a geothermal energy system installed into residential or multi-residential premises. |
For qualified systems purchased from March 28, 2003 to December 31, 2009 inclusive. |
Submit a completed General Application for Refund of Retail Sales Tax |
Information Notice - RST Rebate for Wind, Micro Hydro-Electric and Geothermal Energy Systems |
|
Vehicles Powered by Alternative Fuels Rebate |
An RST rebate is available on the purchase or lease of new or used vehicles, including hybrid electric vehicles (HEV), that operate on alternative fuels
|
For HEVs delivered to purchasers from May 10, 2001 to March 31, 2012 inclusive. There is no time limit for vehicles that operate on propane or other alternative fuels. |
Submit completed Retail Sales Tax Application for Rebate – Vehicles Powered by Alternative Fuel |
RST Guide 702 - Vehicles Powered by Alternative Fuels |
ENERGY STAR® Qualified Household Appliances and Lighting Products Exemption |
An RST exemption on the purchase of non-commercial refrigerators, dishwashers, clothes washer (including inseparable washer-dryer combinations), dehumidifiers, room air conditioners, and certain lighting products listed as ENERGY STAR®. |
For qualified products purchased, rented, or leased from July 20, 2007 to August 31, 2009 inclusive. |
This exemption is provided at "point-of-sale" by the retailer. |
Information Notice - Retail Sales Tax Exemption for ENERGY STAR® Household Appliances and Lighting Products |
For the most current version of this publication visit our website at ontario.ca/revenue
To obtain a written interpretation on a specific situation not addressed in this publication, please send your request in writing to:
Ministry of Revenue
Tax Advisory Services Branch
Retail Sales Tax Section
33 King Street West, 3rd Floor
Oshawa ON L1H 8H5