- Insurance and Benefits Plans [PDF - KB]
How Retail Sales Tax applies to contracts of insurance premiums and benefits plans.
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.
- Refunds, Rebates and Adjustments
This guide explains the refunds, rebates and adjustments available under the Retail Sales Tax Act.
- Specified Vehicles [PDF - KB]
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 [PDF - KB]
Information about Ontario's Harmonized Sales Tax Point-of-Sale Exemption for First Nations.