What You Should Know About Ontario's Taxes
When making purchases in Ontario, you may see a 13 per cent Harmonized Sales Tax (HST) on your bills.
On July 1, 2010 Ontario combined its sales tax (PST) with the federal goods and services tax (GST) to implement the HST. The Harmonized Sales Tax is a consumption tax. This means that the person who consumes or uses the taxable goods or taxable services pays the HST. HST is imposed on the consumer or user of taxable goods and services.
HST Refund for Visitors
You may qualify for a refund of some of the HST you have paid while visiting Ontario. Visit the Canada Revenue Agency website for details.
Provincial Sales Tax Rebate for purchases made before July 1, 2010
All completed applications for RST refunds or rebates (with supporting documentation) were due to the Ministry of Finance by December 31, 2012.
Visitors to Ontario may be eligible to claim a rebate of the 8 per cent provincial sales tax (PST) paid on goods permanently removed from Ontario within 30 days of purchase. Please note that a refund is not available for the PST paid on taxable services.
A non-resident visitor qualifies for a tax refund of PST if the following conditions are met:
- the goods were purchased on or before June 30, 2010
- the goods are permanently removed from Ontario within 30 days of purchase
- the PST paid on each invoice is $50.00 or more
- the PST was not paid in respect of tobacco products, liquor, wine or beer
- the refund claim is made within four years of buying the goods
- if the goods are removed to another Canadian jurisdiction, proof is supplied that all of the applicable tax has been paid to the other Canadian jurisdiction
- if the goods are purchased for use in a jurisdiction where sales tax is not payable, supporting documentation is supplied that shows the goods were removed within 30 days.
To obtain your rebate please download and complete the Instructions and General Application for Refund of Retail Sales Tax [PDF - 400 KB], or contact :
Ministry of Finance
33 King Street West
PO Box 625
Oshawa ON L1H 8E9
1 866 ONT-TAXS (1 866 668-8297)