Notice to the reader: This page lists archived Ministry of Finance interpretations. The interpretations below are provided as historical reference material only. Use caution when you refer to it, since it reflects the law in force at the time it was released and may no longer apply.
Archived Interpretations
- Agricultural Field ID Card
- Controlled Environment and Equipment
- Cooperatives
- Egg Farmer/Manufacturing
- Equestrian arena/stable
- Exemption Building Materials
- Farm Building Supplies
- Farm Drainage Materials
- Food for Animals
- Gravel Purchased
- Outdoor Wood Furnance for Home and Farm Workshop
- Polyethylene Sheets
- Transfer Property, Equipment
- Tractor Trailers and Crops
- Booth Setup at Trade Shows
- Cranes Brought Into Ontario from U.S. for Rental
- Equipment Rentals With or Without an Operator
- Items Rented and/or Sold
- Lease Related Fees
- Lease Termination Charges and Consignment Fees
- Lease Termination Payments
- Loss of Use Charge under Rental/Lease of Vehicle
- Rental of Mobile Generator
- Rental Items - Wedding and Annversaries
- Rentals/Services - Special Events Company
- Rentals and Conditional Sales Contracts
- Sign Sales and Rentals
- Vehicle Leases Between Related Parties
- Aerial Photography Services
- Application of Retail Sales Tax to Drilling Machinery and Apparatus
- Chocolate Used in Fondue
- Computer Manufacturing
- Display Booths and Signs
- Food Truck Leases and Repairs
- Lab Materials Supplies
- Labour for Kitchen Cabinets
- Logging Operations
- Machine Print Reproduction
- Magazines Sold in Ontario
- Newspaper Producer
- Production Equipment
- Production Machinery
- Recyler Paper Balers
- System to Clean Oily Water
- Worker Safety Gear
- Answering Services
- Call Centre Services
- Cellular Phone Sold Below Cost
- Fax and Email Broadcast Services
- In Room Movie/Game Rentals by Hotel Guests
- Phone Cards
- Reseller of Taxable Telecommunications
- Telecommunications in Non-Taxable Service
- Telephone Services in Student Residences
- Trucking Industry Tracking/Messaging Communications
