Retailers
- Animals and Pets
RST Guide 504 - This guide explains how Ontario retail sales tax applies to the sale of animals, pets and pet supplies. - Children's Clothing and Footwear
RST Guide 508 - This guide explains how Ontario retail sales tax applies to children's clothing and footwear. - Compressed Gas Cylinders
RST Guide 514 - This guide explains how Ontario retail sales tax applies to compressed gas cylinders. - Discount Coupons
RST Guide 511 - This guide explains how Ontario retail sales tax applies when various types of coupons are redeemed towards the purchase of goods. - Flea Markets, Craft and Trade Shows
RST Guide 506 - This guide explains how Ontario retail sales tax applies to sales made at flea markets, craft and trade shows. - Flooring Materials
RST Guide 510 - This guide explains how Ontario retail sales tax applies to flooring materials. - Florists and Nurseries
RST Guide 505 - This guide explains how Ontario retail sales tax applies to items sold by florists and nurseries and provides information to landscaping contractors who may need to obtain a Vendor Permit. - Food Products
RST Guide 500 - This guide explains how Ontario retail sales tax applies to food products. - Insurance - General Information
RST Guide 519 - This guide explains how Ontario retail sales tax applies to insurance premiums. - Motor Vehicle Dealers
RST Guide 512 - This guide explains how Ontario retail sales tax applies to new and used motor vehicles sold or leased by motor vehicle dealers and other vendors. - Photographers
RST Guide 509 - This guide explains how Ontario retail sales tax applies to photographers and the items they sell. - Portable Buildings for Non-Residential Use
RST Guide 517 - This guide explains how Ontario retail sales tax applies to portable or relocatable buildings for non- residential use. - Publications
RST Guide 507 - This guide explains how Ontario retail sales tax applies to publications, such as books, magazines, newsletters, newspapers, school and library publications, and religious publications. - Recreational Facilities
RST Guide 503 - This guide explains how Ontario retail sales tax applies to charges or fees associated with the use of a recreational facility and to the rental of recreational equipment. - Rentals or Leases
RST Guide 502 - This guide explains how Ontario retail sales tax applies to the rental or lease of items. - Satellite Dish Dealers
RST Guide 515 - This guide explains how Ontario retail sales tax applies to satellite dish dealers. - Snack Foods, Beverages and Candies
RST Guide 501 - This guide explains how Ontario retail sales tax applies to snack foods, beverages, and candies. - Tax for Fuel Conservation
RST Guide 513 - This guide explains how the tax for fuel conservation (TFFC) applies to certain fuel-inefficient motor vehicles (i.e., passenger vehicles and sport utility vehicles) sold, leased or rented in Ontario or imported for use in Ontario.
Tax for Fuel Conservation Listing
Listing of Passenger vehicles and Sport Utility vehicles by make, model and the applicable tax for fuel conservation (TFFC) or tax credit for fuel conservation (TCFFC) for each model year.
