Notices - Retail Sales Tax
- Highlights from the 2008 Ontario Budget - Retail Sales Tax, March 2008
On March 25, 2008, a number of proposed measures relating to the Retail Sales Tax (RST) Act were announced in the 2008 Ontario Budget. The Budget also referenced Ontario's regulatory modernization, including an outline for a Taxes Administration Act that would combine provincial tax administration rules common to various tax statutes into one statute. The proposals must be passed by the Legislature and receive Royal Assent to become law. - How the GST Reduction Affects Retail Sales Tax, January 2008
In the October 30, 2007 Federal Economic Statement, the federal government proposed a rate reduction to the goods and services tax (GST) from 6 per cent to 5 per cent, effective January 1, 2008. This Information Notice explains the changes to the affected formulas effective January 1, 2008. - How to read your Retail Sales Tax Statement of Account, January 2008
The Statement of Account provides you with details of the financial activity on your RST account when there is a balance owing. - Upcoming Changes to the Retail Sales Tax Return, Autumn 2007
This notice outlines upcoming changes to the RST return. - Retail Sales Tax Exemptions for Bicycles and Related Safety Equipment, November 2007
This Notice explains the announced point-of-sale RST exemption for bicycles (includes tricycles and unicycles) and related safety equipment which will be effective from December 1, 2007 to November 30, 2008. - Retail Sales Tax Exemptions to Farmers Expanded, August 2007
On August 28, 2007, an amendment was made to Regulation 1013 under the Retail Sales Tax Act to expand the definition of "farming". This Notice highlights the change and explains its effect on the application of RST to farm building materials as well as farm implements, machinery, equipment and supplies. - Retail Sales Tax Exemption for Nicotine Replacement Therapies, July 2007
This Notice explains the announced temporary point-of-sale RST exemption for nicotine replacement therapies sold after August 12, 2007 and before August 13, 2008. - Retail Sales Tax Funded and Unfunded Benefits Plans, July 2007
Bill 151, Budget Measures Act, 2006 (No.2) was passed in the Legislature and received Royal Assent on December 20, 2006. The bill contains legislative amendments to the Retail Sales Tax Act in respect of funded and unfunded benefits plans. - Exemption for ENERGY STAR® Household Appliances and Lighting Products, June 2007
This Notice explains the announced point-of-sale RST exemption for certain new ENERGY STAR® qualified household products purchased, rented, or leased after July 19, 2007 and before July 20, 2008. - Highlights from the 2007 Ontario Budget - RST, March 2007
On March 22, 2007, a number of measures relating to the Retail Sales Tax Act and its regulations were announced in the 2007 Ontario Budget. The proposed amendments must be passed by the Legislature and receive Royal Assent to become law. - Highlights from the 2006 Fall Budget Bill - RST, October 2006
On October 18, 2006, the Ontario Government introduced Bill 151, Budget Measures Act, 2006 (No. 2). This bill includes proposed amendments to the Retail Sales Tax Act. The legislation must be passed by the Legislature and receive Royal Assent to become law. - Prepared Foods Provided Without Specific Charge, August 2006
This Notice clarifies how RST applies when prepared food products are provided without specific charge - Recent Regulation Changes under the Retail Sales Tax Act, July 2006
There have been several recent changes to Regulations 1012 and 1013 under the Retail Sales Tax Act. This Notice details the various amendments. - How the GST Rate Reduction Affects Retail Sales Tax, July 2006
In the May 2, 2006 Federal Budget, the federal government proposed a rate reduction to the goods and services tax from 7 per cent to 6 per cent. A number of formulae used to calculate RST will be affected by the GST rate reduction. This Information Notice details the revisions to the impacted formulae that will become effective July 1, 2006. - Highlights from the 2006 Ontario Budget - RST, March 2006
On September 5, 2007, Ontario Regulation 530/07 was filed that amended subsection 1(1) of Regulation 1012 to the Retail Sales Tax Act (Act). The amendment defines a qualifying non-profit organization for the purposes of the exemption provided under paragraph 7(1)(67) of the Act for admissions to a place of amusement that are donated by the owner or operator of the place of amusement. This exemption is effective for tickets donated after March 23, 2006.
On March 23, 2006, a number of measures relating to the Retail Sales Tax Act and its regulations were announced in the 2006 Ontario Budget. The proposed amendments must be passed by the Legislature and receive Royal Assent to become law. - Simplified Calculation of RST for Computer Program Services - Pilot Project, January 2006
As announced in the 2007 Ontario Budget, this pilot project has been extended to March 31, 2009.
The 2005 Budget announced the Simplified Calculation, a pilot project for small businesses that provide computer program related services. The Simplified Calculation consists of an optional method for calculating retail sales tax on sales that include both taxable and non-taxable services related to computer programs. This notice explains how the Simplified Calculation works and who may participate.
- 2005 Fall Budget Bill Highlights, November 2005
On November 2, 2005, the Ontario Government introduced Bill 18, Budget Measures Act, 2005 (No. 2). This bill includes proposed amendments to the Retail Sales Tax Act to implement measures announced in the May 2005 Ontario Budget, as well as other technical amendments. - Pay-Per-View Services Provided to Hotel Guests, September 2005
This notice explains how RST applies to pay-per-view services provided to hotel guests. - Booster Seats Used in Motor Vehicles, August 2005
The 2005 Ontario Budget proposed that the exemption from RST for child car seats be expanded to include child booster seats used in motor vehicles. The expansion of the RST exemption to cover booster seats would parallel amendments to Ontario's Highway Traffic Act. This notice outlines this change. - Simplification of Purchase Exemption Certificates, August 2005
This notice outlines changes to the rules governing Purchase Exemption Certificates. - Retail Sales Tax Rebate for Wind, Micro Hydro-Electric and Geothermal Energy Systems, June 2005
As announced in the 2007 Ontario Budget, the rebate has been extended for qualifying alternative energy systems that are purchased and installed in residential premises, including multi-residential buildings, before January 1, 2010.
This notice explains how you can receive a rebate for RST paid on the purchase of a wind, micro hydro-electric or geothermal energy system installed into residential premises, including a multi-residential building, or on any upgrade or expansion to that system. - Hot Tubs, Spas and Swimming Pools, June 2005
This notice clarifies how RST applies to the sale and installation of swimming pools, hot tubs (both hard-wall and soft- wall) and spas. There has been no change in the supporting legislation and/or policy. - Destination Marketing Fee, May 2005
As announced in the 2007 Ontario Budget, this exemption has been extended to June 30, 2008. DMFs billed on or before June 30, 2008 are exempt from the 5 per cent RST charged on transient accommodation
As announced on May 11, 2005, the Ontario Government has proposed legislation to extend the RST exemption available on the Destination Marketing Fee charged on transient accommodation, from May 19, 2005 to June 30, 2006. The legislation must be passed by the Legislature and receive Royal Assent to become law.
- 2005 Ontario Budget Highlights - RST, May 2005
On May 11, 2005, a number of measures relating to the Retail Sales Tax Act and its regulations were announced in the 2005 Ontario Budget. The legislation must be passed by the Legislature and receive Royal Assent to become law. - Destination Marketing Fee, December 2004
This notice explains how RST applies to destination marketing fees charged by vendors who provide transient accommodation, and outlines a new condition for exemption. - 2004 Ontario Budget Highlights - RST, May 2004
On May 18, 2004, a number of measures relating to the Retail Sales Tax Act and its regulations were announced in the 2004 Ontario Budget. The legislation must receive passage by the Legislature and Royal Assent to become law. - Rebate on New Energy-Efficient Electrical Household Appliances Extended to July 31, 2004
Effective July 31, 2004, the rebate program for RST paid on new energy-efficient electrical household appliances ended. Eligible purchases must be made on or before July 31, 2004 and be delivered on or before September 15, 2004. - Reinforced Concrete Used in the Construction of Exempt Production Machinery or Equipment, August 2003
This notice provides details of the conditions under which reinforced concrete may be purchased exempt from RST. - Retail Sales Tax Rebate for Building Materials Incorporated Into Electricity Generating, Qualifying Nuclear and Deep Lake-Water Cooling Facilities, July 2003
This notice explains how owners of eligible electricity generating facilities or deep lake-water cooling facilities may receive a rebate of RST. - Retail Sales Tax Rebate for Solar Energy Systems, May 2003
As announced in the 2007 Ontario Budget, the rebate has been extended for qualifying alternative energy systems that are purchased and installed in residential premises, including multi-residential buildings, before January 1, 2010.
This notice explains how you can receive a rebate of RST paid on the purchase of a new solar energy system. - Repair or Replacement of Goods Under a Contract of Insurance, April 2003
This notice explains how RST applies to tangible personal property repaired or replaced under a contract of insurance. - 2003 Ontario Budget Highlights, March 2003
On March 27, 2003, a number of measures relating to the Retail Sales Tax Act and its regulations were announced in the Ontario Budget. These measures will be effective upon enactment by the Legislature. This Information Notice provides details relating to the announced measures. - Tax Exemptions Granted Under Founding Statutes, October 2002
This notice clarifies how RST applies to purchases of taxable tangible personal property and taxable services by organizations, such as hospitals, universities and museums, that have tax-exempting provisions in their founding statutes. - Audio Books Purchased by Persons Who are Legally Blind, August 2002
This notice explains how audio books can be purchased exempt from RST by, or on behalf of, persons who are legally blind. This exemption was announced in the 2001 Ontario Budget. - Tobacco Products Exempt from Retail Sales Tax, June 2002
This notice explains the Ontario RST changes with respect to the proposed tobacco tax rate increases and changes to the structure of tobacco taxation. - Repairs to Multijurisdictional Vehicles and Trailers, January 2002
This notice clarifies how Ontario RST applies to the purchase of repair parts, labour and warranty or maintenance services for multijurisdictional vehicles and trailers. - Special Exemption for Cereal Packages that Include Taxable Goods, January 2002
This notice clarifies who Ontario RST applies to packages of cereal that include taxable goods. - Reciprocal Insurance Exchanges, July 2001
This notice sets out the new policy with respect to the application of tax to Reciprocal Insurance Exchanges. The change is effective August 1, 2001. - All-Inclusive Vacation Packages, June 2001
This notice clarifies how Ontario RST applies to all- inclusive vacation or tour packages, such as canoeing, kayaking or other adventure-type tours. - Toner and Developer Provided to Customers under Photocopier Price-Per-Copy Service Agreements, January 2000
This notice explains the new policy relating to toner and developer provided to customers under a photocopier price-per-copy service agreement. - Tax Status of Drive Clean Charges, April 1999
This notice describes how Ontario RST applies to the Drive Clean emissions test and related labour charges and parts.
