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Forms & Publications

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Special Interest

  • Exempt Items for People with Physical Disabilities
    RST Guide 802 - This guide includes a listing of equipment, designed solely for the use of people who are chronic invalids or who have a physical disability, that may be purchased exempt from Ontario retail sales tax.
  • Farmers
    RST Guide 807 - This guide explains how Ontario retail sales tax applies to items purchased by farmers.
  • Foreign States, Representatives and Officials
    RST Guide 803 - This guide describes the Ontario retail sales tax exemptions available to foreign states, representatives and officials.
  • Hospitals
    RST Guide 805 - This guide explains how Ontario retail sales tax applies to purchases made by hospitals and medical research facilities, including items installed by contractors.
  • Multijurisdictional Vehicle Tax Payable under the International Registration Plan
    RST Guide 809 - This guide explains how Ontario retail sales tax applies to multijurisdictional vehicles that are registered under the International Registration Plan (IRP) and used in Ontario.
  • Non-Resident Contractors
    RST Guide 804 - This guide explains the Ontario retail sales tax responsibilities of non-resident construction contractors who are awarded a contract to perform work in Ontario and their Ontario customers.
  • Religious, Charitable and Benevolent Organizations
    RST Guide 806 - This guide explains how Ontario retail sales tax applies to sales and purchases made by religious, charitable and benevolent organizations.
  • Status Indians, Indian Bands and Band Councils
    RST Guide 808 - This guide explains how Ontario retail sales tax applies to purchases of taxable goods and services made by Status Indians, Indian bands and band councils.
  • Trappers and Persons Engaged in the Business of Fishing
    RST Guide 800 - This guide explains how Ontario retail sales tax applies to items purchased by persons engaged in the business of trapping and fishing.