RST Information Notice, March 2004

• The Ontario Government plans to introduce legislation to further extend the Retail Sales Tax (RST) rebate available on purchases of new energy-efficient electrical household appliances to July 31, 2004. This Notice replaces all prior Information Notices related to the appliance rebate program.

About this Notice

The Ontario Government plans to introduce legislation to further extend the Retail Sales Tax (RST) rebate available on purchases of new energy-efficient electrical household appliances to July 31, 2004. This Notice replaces all prior Information Notices related to the appliance rebate program.

Qualifying Appliances

This rebate is available on ENERGY STAR® qualified:

• refrigerators, dishwashers and clothes washers sold on or after November 26, 2002 and on or before July 31, 2004, and
• freezers sold on or after January 1, 2003 and on or before July 31, 2004.

Delivery of all eligible appliances in this rebate program must take place on or before September 15, 2004. The rebate applies to the first time sale, as well as to the rental or lease for at least one year (i.e., 365 days), of a new qualifying appliance.

Effective January 1, 2004, the federal guidelines for qualifying ENERGY STAR® refrigerators, refrigerator/freezers and clothes washers were updated. Please note that eligible appliances that meet the 2002, 2003 or 2004 ENERGY STAR® guidelines (according to the 2002, 2003 or 2004 EnerGuide Appliance Directory) qualify under the rebate program, provided they are purchased and delivered within the specified time periods.

Please visit the Energy Star website at www.oee.nrcan.gc.ca/energystar for more information on ENERGY STAR® rated appliances.

Claiming the Rebate

To claim a rebate, please complete an "Application for Rebate of Retail Sales Tax on Energy-Efficient Electrical Household Appliances" and submit it to the address noted on the form. Please include a copy of your sales invoice, sales or lease contract or other receipt that identifies the purchase date, proof of delivery (if applicable), the appliance type, make and model number, and proof of the amount of RST paid or payable. Photocopies will be accepted provided the information needed to support your claim is legible. Any charges for delivery, installation, extended warranties, door changes, or optional items, such as ice makers, are not eligible for the rebate.

Rebate claims must be received by the Ministry of Revenue within four years from the date the RST was paid. Please allow 6 to 8 weeks for processing. Interest is not payable on these rebates. Rebate claims for eligible appliances purchased after March 31, 2004 (and on or before July 31, 2004), will be processed if the legislation is passed.

To Obtain a Rebate Form

To obtain a rebate form or for more information, please contact the nearest Ontario Ministry of Revenue Tax Office listed under Taxes - Provincial (Retail) Sales Tax in the blue pages of your telephone directory, call 1 866 ONT-TAXS (1 866 668-8297), teletypewriter (TTY) 1 800 263-7776, or visit our website at www.ontario.ca/revenue.

© Queen's Printer for Ontario, 2004

ISBN 0-7794-6080-4