Instructions and Working Copy for the Retail Sales Tax Triple Return

Completing your Return

Please do not alter any preprinted information.

This form is for your records only.

Line 1 - Total Sales

Enter the total of all taxable and nontaxable sales of goods and services made from Ontario locations and all sales made into Ontario from locations outside Ontario. If no sales, enter 0.

Line 2 - Tax Collectable on Sales

Enter the total retail sales tax you charged your customers. If no tax is due, enter 0.

Line 3 - Tax Payable for Own Use

Enter the amount payable on taxable goods and services used in your business, including those:

used from your exempt inventory
manufactured by you for your own use
brought into Ontario
purchased tax-exempt in error

Line 4 - Current Penalty

If you file your Return after the Due Date, add 10% of Line 2 and 5% of Line 3.

Line 5 - Compensation

Compensation is only calculated on the amount shown on Line 2 (Tax Collectable on Sales). If Line 2 is:

$20.00 or less, deduct the whole amount
$20.01 to $400, deduct $20.00
400 or more, deduct 5% of the amount on Line 2

You may deduct a maximum of $1,500 per legal entity for the period from April 1 to March 31.

Line 6 - Total Tax Due

Add Lines 2 plus 3 plus 4 ; minus Line 5.

Line 7 - Payment Amount

Line 6 plus or minus Account Balance.

Payments may be made:

electronically, using a financial institution's Internet banking services
in person at your Ontario Financial Institution free of charge
by mail or in person at any Ministry of Revenue Tax Office.

Make your cheque or money order in Canadian funds payable to the Minister of Finance.

If you have further questions about completing your return, you may contact your nearest Ministry of Revenue Tax Office.

For general inquiries, call the ministry:

Toll-free: 1 866 ONT-TAXS (1 866 668-8297)
Teletypewriter (TTY): 1 800 263-7776

Users from outside Canada or the United States may call 905 433-6000. Information officers are available to help you, in English and French, from 8:30 a.m. to 5:00 p.m. (Eastern Standard Time), Monday to Friday.