Notice to the reader: For Retail Sales Tax (RST) – On July 1, 2010 the 13 per cent Harmonized Sales Tax (HST) took effect in Ontario replacing the existing provincial Retail Sales Tax (RST) and combining it with the federal Goods and Services Tax (GST). As a result, RST provisions described on this page and in other publications ended on June 30, 2010.
Effective July 1, 2010 this publication was archived for RST purposes only. Use caution when you refer to it, since it reflects the law in force for RST at the time it was released and may no longer apply.
Frequently Asked Questions
The Ministry of Finance is making it simpler and more convenient to do business with us. One Business Number (BN) enables easier transactions for Ontario businesses.
What is the Business Number (BN)?
The BN is assigned by Canada Revenue Agency (CRA). Ontario is joining the federal government and other provinces in using the federal Business Number to securely identify a business and its associated program accounts.
The BN looks like this:
Business Number
|
Ontario Tax Account Number
|
What it indicates
|
123456789
|
TR0001
|
RST Account #1
|
123456789
|
TR0002
|
RST Account #2
|
123456789
|
TE0001
|
EHT Account #1
|
Business Number - is a number unique to each business client. It is common to CRA and all participating Ontario tax programs.
Ontario Tax Account Number - is an extension. It combines two letters to identify the program (i.e., TR = Retail Sales Tax, TE = Employer Health Tax) and four numerals to indicate how many accounts the business has within each tax program.
Who will receive a BN?
We started phasing in the BN with Retail Sales Tax (RST) clients in mid-July. The ministry will recognize the BN for Employer Health Tax (EHT) starting December 8, 2008. BN availability for other statutes will follow.
When should I start using the BN?
RST clients are encouraged to begin referencing their BN as soon as they receive it.
The ministry will recognize the BN for EHT clients starting December 8, 2008.
Will my existing reference number(s) still be valid?
During the transition period, all existing reference numbers will continue to be valid.
If you are an RST client you may still use your vendor permit number, where specifically requested:
- for Purchase Exemption Certificates
- if you are a business with a liquor licence and deal with the Alcohol and Gaming Commission of Ontario
- if you are a motor vehicle dealer contacting the Ministry of Transportation.
If you are an EHT client, your EHT account number will continue to be valid during the transition period.
Reminder
Please remember to update the ministry and your representatives (i.e., accountant, payroll service provider) regarding any changes to your tax account(s).
For more information
The information contained in this publication is only a guideline. For more information, please contact the Ontario Ministry of Finance at 1 866 ONT-TAXS (1 866 668-8297) or visit our website at ontario.ca/finance.
