Common Retail Sales Tax Rebates and Exemptions for Energy Efficient Goods

Retail Sales Tax - Tax Tip
Published: November 2008
Content last reviewed: August 2010
ISBN: 978-1-4249-8357-5 (Print), 978-1-4249-8360-5 (PDF), 978-1-4249-8258-2 (HTML)

Publication Archived

Notice to the reader: For Retail Sales Tax (RST) – On July 1, 2010 the 13 per cent Harmonized Sales Tax (HST) took effect in Ontario replacing the existing provincial Retail Sales Tax (RST) and combining it with the federal Goods and Services Tax (GST). As a result, RST provisions described on this page and in other publications ended on June 30, 2010.

Effective July 1, 2010 this publication was archived for RST purposes only. Use caution when you refer to it, since it reflects the law in force for RST at the time it was released and may no longer apply.

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 [PDF - 485 KB] form to the Ministry of Finance within four years from the date the RST was paid or from the date the contract was paid.

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 [PDF - 485 KB] form to the Ministry of Finance within four years from the date the RST was paid or from the date the contract was paid.

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

  • $750 for propane vehicles
  • $1,000 for vehicles powered by any other alternative fuel
  • Up to $2,000 for HEVs

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 [PDF - 135 KB] form to the Ministry of Finance within four years from the date the RST was paid.

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

More Information

Telephone

  • 1 866 ONT-TAXS (1 866 668-8297)
  • Teletypewriter (TTY) 1 800 263-7776

Online

For the most current version of this publication visit our website at ontario.ca/finance

Written Interpretation

To obtain a written interpretation on a specific situation not addressed in this publication, please send your request in writing to:

Ministry of Finance
Tax Advisory Services Branch
Retail Sales Tax Section
33 King Street West, 3rd Floor
Oshawa ON  L1H 8H5

 
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