RST Information Notice, April 1999

In early 1999, the Ministry of the Environment (MoE) introduced the Drive Clean program in the Greater Toronto Area and the Regional Municipality of Hamilton- Wentworth. The program requires that automobiles and light duty trucks, that are more than 3 and less than 20 years old, be tested for smog-causing pollutants by MoE accredited Drive Clean facilities.

Retail Sales Tax (RST) applies to the Drive Clean emissions test and related labour charges and parts as follows:

The initial vehicle emissions test and any subsequent retesting are not subject to RST when NO further work is done at the same time, as the tests are considered diagnostic only. If, at a later date, a customer decides to have the recommended work completed, RST will apply to repair parts and labour.

When repairs are performed at the same time as the emissions test, RST applies to the Drive Clean charge and the total repair charge even if the emissions test is segregated on the invoice or billed on a separate invoice.

Repair parts sold without installation at the time of the Drive Clean test are subject to RST. The emissions test, if shown separately on the invoice, is not subject to RST, since no repair labour was performed.

Where RST has been charged in error, customers may apply for a refund by completing a "General Application for Refund of Retail Sales Tax". This form and additional information regarding RST may be obtained by contacting your local RST office, listed in the blue pages of your telephone directory.

For more information regarding the Drive Clean emissions test, please contact Ontario Drive Clean at 1-888-758-2999 or check out the website at <www.driveclean.com>.

Information relating to the federal Goods & Services Tax may be obtained from the GST Business Enquiry Office by calling 1 800 959-5525.