Forms & Publications

indicates a fill-and-print form

• Addendum to Sworn Statement When Claiming an Exempt Transfer of Used Motor Vehicles between Corporations, or Corporation and Shareholder
  This form, along with supporting documents, is to be attached to the "Sworn Statement for the Transfer of a Used Motor Vehicle in Ontario", when claiming an exemption from Ontario retail sales tax on the transfer of a used motor vehicle between corporations, or corporation and shareholder.
• Application for Refund of RST Paid on Accommodation and Admissions
  This form is to be completed when claiming a refund of RST paid on accommodation and admissions to places of amusement.
• Application for Refund of Ontario Retail Sales Tax for the Used Vehicle Information Program
  This form is to be completed when claiming a refund of RST for a used vehicle in Ontario.
• Authorizing or Cancelling a Representative
  Authorization for the ministry to collect and disclose personal information. The form also cancels an authorization that was previously given. An authorization is valid until the recipient cancels it in writing.
• Instructions and Application for Vendor Permit
  This form is to be completed when applying for a RST Vendor Permit, for purposes of charging and collecting retail sales tax.
• Clearance Certificate Checklist
  This Clearance Certificate Checklist will assist sellers, purchasers and their representatives when submitting a request for a Retail Sales Tax Clearance Certificate.

• ENERGY STAR® Application for Rebate of Retail Sales Tax on New Energy Efficient Electrical Household Appliances
  This form is to be completed when claiming a rebate for the RST paid on certain new Energy Efficient Electrical Household Appliances.
• Free Seminar - PST and GST/HST
  The Ontario Ministry of Revenue and Canada Revenue Agency have teamed up to present a free, joint seminar on how the Ontario retail sales tax or provincial tax (PST) and the federal goods and services tax (GST) work.
• General Application for Refund of Retail Sales Tax
  This form is to be completed when claiming a refund of RST. Visitors to Ontario may complete this form to claim a refund of the Ontario retail sales tax.
• How to complete your Retail Sales Tax (RST) Return
  Improvements to Ontario's tax services include updating the RST return to make it easier for you to read and use. This document provides instructions on how to complete your RST return.
• Instructions and Working Copy for the Retail Sales Tax Triple Return
  Detailed instructions on how to complete your return, and a working copy for each triple return period are provided in this form.
• Motor Vehicle Appraisal Record
  This form is to be completed by an authorized Motor Vehicle Dealer OR a ecognized independent appraiser for the transfer of a Used Motor Vehicle in Ontario.
• Non-Resident Contractors - Guarantee Bond Form
  Non-Resident Contractors who are awarded a contract in Ontario are required to provide a guarantee equal to 4% of the total contract.
• Non-Resident Contractors - Retail Sales Tax Return
  This form is to be completed by Non-Resident Contractors when they have completed a contract in Ontario.
• Non-Resident Contractors - Surety Bond/Deposit Information Sheet
  This form is to be completed by Non-Resident Contractors who have been awarded a contract in Ontario.
• Objections and Appeals
  If the taxpayer or applicant does not agree with the Ministry's decision on the objection, a Notice of Appeal may be filed, which may lead to a court hearing. This information outlines the procedures that apply to the objection and appeal process.
• Purchase Exemption Certificate (PEC)
  PECs are to be completed by persons entitled to claim an exemption from RST on the purchase of taxable goods and taxable services, or when entering into a contract of insurance or a benefits plan. A "valid purchase exemption certificate" means a single or blanket PEC that a person is authorized to use and that contains all the information required under the Retail Sales Tax Act. Supplies of PECs are not provided by the Ministry of Revenue since it is not a prescribed form. Vendors or taxpayers who need more PEC forms can use photocopies or reproductions of the sample provided below. This sample PEC form can be filled out online, and includes simple prompts as well as a help feature. You can print the completed form, or, print a blank form and then complete it by hand.
• Retail Sales Tax Schedule at 8%
  This schedule provides a table of sales amounts and the applicable 8% RST.
• Sworn Statement for a Family Gift of a Used Motor Vehicle in the Province of Ontario
  This form is to be used when transferring a used motor vehicle between eligible family members in Ontario.
• Sworn Statement for the Transfer of a Used Motor Vehicle in the Province of Ontario
  This form is to be used when transferring a used motor vehicle in Ontario exempt from retail sales tax.
• Vehicles Powered by Alternative Fuels
  To claim your rebate, complete the application form and return with the necessary documents. More information is available in RST Guide 702.

  Return your completed and signed application, with the necessary documents to:
  Ministry of Revenue
  Retail Sales Tax
  PO Box 646
  Oshawa ON  L1H 8X2