- Highlights from the 2012 Ontario Budget - Tax Changes
- Proposed Amendments to Taxation of Benefit Plans
- Refunds/Rebates of Retail Sales Tax
Taxpayers must now apply for refunds or rebates of RST (other than RST paid in respect of insurance premiums and for private purchases of specified vehicles) before the time limits for claiming them have expired, or December 31, 2012, whichever is earlier.
- Retail Sales Tax Funded and Unfunded Benefits Plans
Bill 151, Budget Measures Act, 2006 (No.2) was passed in the Legislature and received Royal Assent on December 20, 2006. The bill contains legislative amendments to the RST Act in respect of funded and unfunded benefits plans.