- Common RST Audit Issues
This Pointer highlights, in no particular order, common issues encountered during RST audits.
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.
- 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.
- Retail Sales Tax on Insurance and Benefits Plans
How Retail Sales Tax applies to contracts of insurance premiums and benefits plans.
- Retail Sales Tax on Specified Vehicles
How Retail Sales Tax applies to specified vehicles purchased privately in Ontario or brought into Ontario.
- 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.
- What's Taxable Off-Reserve Under the HST and What's Not
Information about Ontario's Harmonized Sales Tax Point-of-Sale Exemption for First Nations.