- Common RST Audit Issues
This Pointer highlights, in no particular order, common issues encountered during RST audits.
- Insurance - General Information
This guide explains how Ontario retail sales tax applies to insurance premiums.
This guide explains the penalties, fines and other sanctions that may be imposed for failure to comply with the Retail Sales Tax Act (Act) and Regulations.
- Private Sales of Used Motor Vehicles
This guide explains how retail sales tax applies to used motor vehicles sold privately.
- Purchase Exemption Certificates
This guide explains the use of Purchase Exemption Certificates (PECs) and valid identity cards to claim exemptions from Retail Sales Tax (RST).
- Refunds, Rebates and Adjustments
This guide explains the refunds, rebates and adjustments available under the Retail Sales Tax Act.
- Transfer of Assets Between Related Persons
This guide explains how retail sales tax applies to transfers of tangible personal property between related persons including corporations, partnerships and individuals.