Interpretations
IMPORTANT - PLEASE READ
Information and Disclaimer
The Interpretation Letters library is intended to be used as a research and reference tool for understanding Ontario retail sales tax and tax policy. It is the branch's intent to maintain current information, along with some historical information. Please be aware that any statute or policy referred to in the library may have been superseded.
Each interpretation letter is based on the specific circumstances or situation of a taxpayer or vendor. Specific facts relevant to your situation may change the application of the tax. We would be pleased to provide you with a written interpretation letter on your specific retail sales tax issue. Please write to the Retail Sales Tax Section of the Tax Advisory Services Branch.
In accordance with the Freedom of Information and Protection of Privacy Act, all confidential and identifying information has been removed from each interpretation letter that is posted in this library.
Where an interpretation letter contains a link to a retail sales tax publication, the link is to our current publication on that subject, regardless of the date that the ruling was originally issued, and the current publication may not be reflective of the information originally provided.
In no event shall the Government of Ontario be liable for any damages whatsoever arising out of, or in connection with, the use of information contained herein.
Use of this library means you have accepted the above terms.
We hope this system will substantially benefit your tax research needs. If you have any questions or concerns about a document in this system, please contact the Tax Advisory Services Branch toll-free at 1 888 285-7815.
