Taxes

A Vendor Permit is required to charge, collect, and remit retail sales tax (RST) on your taxable sales.

You must obtain an RST Vendor Permit if:

• you regularly sell taxable goods
• you regularly provide taxable services
• you regularly sell insurance
• you charge more than $4 admission to a place of amusement
• you are a manufacturing contractor
• you are a non-resident contractor doing business in Ontario
• you sell taxable goods or services at flea markets, fairs or exhibitions
• you regularly import taxable goods or taxable services into Ontario for your own use.

You should also contact the Ontario Ministry of Government and Consumer Services for information regarding additional licences you may require.

• by telephone
• in person at any Ministry of Revenue Tax Office, or download the Application for Vendor Permit form and mail or fax the completed form to your nearest Ministry of Revenue Tax Office
• at a ServiceOntario - Ontario Business Connects workstation, or
• online by visiting ontario.ca/taxservices.

There is no fee to apply for a Vendor Permit.

There is no expiry date on the Vendor Permit. However, your permit is no longer valid if there is a change in the legal name or business ownership.

You will need to contact your nearest Ministry of Revenue Tax Office, and they will send a copy to you. Your permit number will remain the same.

To receive an exemption from RST, you must provide a valid Purchase Exemption Certificate (PEC) to your supplier(s). A PEC can be used if you are entitled to claim an exemption from RST on the purchase of tangible personal property or taxable services or when entering into a contract of insurance or a benefits plan.

You must report to us any changes to your:

• business name
• telephone number
• location
• mailing address/business address.

To make changes to your business or trade name, or your mailing or business address, you may:

• visit ontario.ca/taxservices
• call your local Ministry of Revenue Tax Office, or
• complete the Notification of Change form on the back of your Retail Sales Tax return and mail it to the address noted on the front of your return.

Generally, it takes about three weeks from the time you register, including ServiceOntario - Ontario Business Connects registrations, to receive your Vendor Permit. You can contact your local Tax Office if you have any further questions about your permit.

Yes. If you cease to carry on the business for which the permit was issued, the permit becomes void and you must return it to the Ministry within 15 days.

No. However, a copy of the permit must be maintained at each of your business locations and must be produced for inspection by a purchaser on request.

Learn more

• Small Business Pointer 901 - The Basics of Retail Sales Tax
• Guide 204 - Purchase Exemption Certificates

What if I have more questions or need help?

For general inquiries, call:

• 1 866 ONT-TAXS (1 866 668-8297)
• 1 800 263-7776 Toll-Free (Ontario) TTY (Teletypewriter)

You can also contact your nearest Ministry of Revenue Tax Office for further information and assistance.