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Forms & Publications

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General

  • Goods Brought Into Ontario
    RST Guide 202 - explains how Ontario retail sales tax applies to goods and services brought into Ontario and the collection of Ontario retail sales tax by the Canada Revenue Agency and Canada Post Corporation on goods imported into Ontario.
  • Penalties
    RST Guide 205 - explains the penalties, fines and other sanctions that may be imposed for failure to comply with the Retail Sales Tax Act and Regulations.
  • Private Sales
    RST Guide 207 - explains how Ontario retail sales tax applies to taxable goods sold privately by one person to another.
  • Purchase Exemption Certificates
    RST Guide 204 - explains the use of Purchase Exemption Certificates (PECs) and valid identity cards to claim exemptions from Retail Sales Tax.
  • Real Property and Fixtures
    RST Guide 206 - explains how Ontario retail sales tax applies to real property and fixtures
  • Tax-Included Pricing
    RST Guide 208 - explains who has the authority to use tax- included pricing and how tax-included pricing applies to the sale of certain taxable goods and services.
  • Transfer of Assets Between Related Persons
    RST Guide 214 - explains how Retail Sales Tax applies to transfers of tangible personal property between related persons including corporations, partnerships
    and individuals.
  • Used Vehicle Information Program
    RST Guide 209 - explains how Ontario retail sales tax applies to used motor vehicles purchased from sellers who do not hold a vendor permit or a valid motor vehicle dealer's licence.