- 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. - Penalties
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.
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