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Tax Tips - Retail Sales Tax

  • Identity Cards for Claiming Exemption from Retail Sales Tax, June 2008
    Qualifying purchasers may buy certain taxable goods and taxable services, or enter into contracts of insurance, without paying Ontario Retail Sales Tax (RST) by providing the vendor with a valid identity card at the time of purchase.
  • Certificate of Indian Status Identity Cards, April 2008
    Status Indians are not required to pay Ontario Retail Sales Tax (RST) on most goods or services that will be consumed or used on a reserve. To receive the exemption the Status Indian must present their "Certificate of Indian Status" identity card at the time of purchase.
  • RST Taxable and Non-Taxable Goods and Services, April 2008
    For Retail Sales Tax (RST) purposes, all goods are taxable unless the purchaser is entitled to an exemption, and all services are non-taxable unless specifically taxed under the Retail Sales Tax Act. These lists provide some examples of taxable and non-taxable goods and services in Ontario.