On July 1, 2010 the federally administered Harmonized Sales Tax (HST) replaced the Ontario Retail Sales Tax (RST). As a result, RST provisions described on this page and in other publications ended on June 30, 2010. This includes any RST exemptions, temporary exemptions and certain rebates originally intended to end at a later date. Learn more about the HST.
- This notice explains the point-of-sale Retail Sales Tax (RST) exemption for certain new ENERGY STAR® qualified household products purchased, rented, or leased after July 19, 2007 and before September 1, 2009. This temporary exemption replaces the RST rebate that was available on the purchase of certain household appliances during the period from November 25, 2002 to July 31, 2004.
If RST is charged in error on purchases, rentals or leases made after July 19, 2007 and before September 1, 2009, you may claim a refund of tax. The refund claim must be filed within four years from the date the tax was paid.
Complete the General Application for Refund of RST form [PDF - 400 KB], and mail it to:
Ministry of Finance
33 King Street West
PO Box 625
Oshawa ON L1H 8E9
Make sure you have clear photocopies of your receipts, as you will need to send them in with your application. You may also want to make extra photocopies for your own records before sending in the application.
You can also request an application by calling 1 866 ONT-TAXS (1 866 668-8297).
Qualifying Products
The point-of-sale exemption is available for certain household appliances and lighting products listed as ENERGY STAR® qualified by the Office of Energy Efficiency, Natural Resources Canada at the time they are purchased. These products must meet or exceed technical specifications designed to ensure that they are among the most energy efficient in the marketplace.
Qualifying household appliances are non-commercial refrigerators, dishwashers, clothes washers (including inseparable clothes washer-dryer combinations), freezers, dehumidifiers and room air conditioners purchased after July 19, 2007 and before September 1, 2009.
The exemption applies to the first time sale, as well as to the rental or lease for at least one year (i.e., 365 days), of a new qualifying appliance. The contract for the sale of the appliance must be entered into on or after July 20, 2007 and on or before August 31, 2009. The delivery of the appliance must occur on or before September 30, 2009.
Qualifying ENERGY STAR® products are eligible for exemption from RST on the selling price and on any delivery charges (as part of the total fair value). Installation cost is exempt only for those appliances that become real property upon installation (e.g. built-in dishwashers).
A point-of-sale exemption is also available for certain lighting products listed as ENERGY STAR® qualified by the Office of Energy Efficiency, Natural Resources Canada. Qualifying lighting products are energy-efficient light bulbs and decorative light strings purchased after July 19, 2007 and before September 1, 2009.
Please visit the Energy Star website at www.oee.nrcan.gc.ca/energystar for more information on these ENERGY STAR® products.
