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Hospitality

  • Accommodation
    RST Guide 301 - This guide explains how Ontario retail sales tax applies to various types of accommodation, including transient accommodation, and lodging in hotels and motels, hostels, and camps and tourist resorts.
  • Admissions
    RST Guide 303 - This guide explains how Ontario retail sales tax applies to view indoor or outdoor performances and entertainment.
  • Alcoholic Beverages
    RST Guide 302 - This guide explains how Ontario retail sales tax applies to the sale of liquor, beer or wine, sold alone or with other goods.
  • Prepared Foods
    RST Guide 300 - This guide explains how Ontario retail sales tax applies to prepared foods sold by eating establishments.