Notice to the reader: This page lists archived Ministry of Finance publications. The publications below are provided as historical reference material only.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.
On July 1, 2010 the 13% Harmonized Sales Tax (HST) took effect in Ontario replacing the federal goods and services tax (GST) and the provincial sales tax (PST).
The Canada Revenue Agency administers the HST. For answers to your questions and for more information, visit their website at www.cra.gc.ca/gsthst or call 1 800 959-5525.
Archived Publications
Tax Tips - Ontario's HST
- Accounting and Systems Changes
- Compensation for RST Vendors
- Final, Supplemental and Amended Retail Sales Tax Returns
- Important Dates to Remember
- Insurance Premiums
- Invoicing Requirements
- Multi-jurisdictional Vehicles Registered Under the International Registration Plan
- Point-of-Sale Rebate for Newspapers
- Point-of-Sale Rebate for Qualifying Prepared Food and Beverages $4.00 and Under
- Point-of-Sale Rebates
- Private Purchases of Specified Vehicles
- Public Service Bodies
- Purchase Exemption Certificates
- Restricted Input Tax Credits
- Retail Sales Tax Clearance Certificate Requirements Post June 30th, 2010
- Retail Sales Tax Transitional Inventory Rebate
- Returned or Exchanged Goods
- Small Business Transition Support
- Vendor Permits
HST Information Notices
- How the HST Would Work
The 2009 Ontario Budget has proposed a comprehensive package of tax changes. These proposed changes, if approved by the legislature, would fundamentally reform Ontario's tax system to help position Ontario for the next generation of economic growth and prosperity. - Helping Homebuyers and the Housing Industry...
Helping homebuyers and the housing industry with an enhanced new housing rebate, a new rental housing rebate and transitional rules. - General Transitional Rules for Ontario HST
This notice provides details of measures that built on Ontario's comprehensive tax package to help consumers and businesses transition to the HST. - Additional Information for Homebuyers and the Housing Industry under Ontario HST
This notice supplements Information Notice No. 2 – Helping Homebuyers and the Housing Industry with an Enhanced New Housing Rebate, a New Rental Housing Rebate and Transitional Rules. - Temporary Recapture of Input Tax Credits Requirement
This notice provides a general description of a temporary restriction on certain input tax credits (ITCs) for large businesses that will be proposed to be implemented under Part IX of the federal Excise Tax Act (ETA). - Notice for Suppliers of Taxable Property and Services to the Ontario Government
Effective July 1, 2010, GST/HST must be charged and collected on taxable purchases of property and services sold to Ontario government ministries, agencies, boards, commissions or Crown corporations. - Ontario First Nations Point-of-Sale Exemptions
This notice provides information about the point-of-sale exemption for the Ontario portion of the HST as well as the Ontario Retail Sales Tax (RST) exemptions available to Ontario First Nations people.
Expert Reports
Ontario's Tax Changes Benefit Most Households (March 2011)
Taken together, the HST and relief measures for people result in a net saving for the majority of households. These results update a study published in June 2010.
- Tax Plan Savings to Households
- News Release: McGuinty Government Tax Changes Deliver Jobs, Economic Growth
- Study: Ontario's Tax Plan for Jobs and Growth: Technical Paper on How the Tax Changes Affect People
Businesses Are Passing On Savings To Consumers (March 2011)
A report by University of Toronto professor Michael Smart confirms that Ontario businesses are already passing on sales tax savings to Ontarians – at a much faster pace than predicted.
- News Release: Businesses Are Passing On Savings To Consumers
- Report: The Impact of Sales Tax Reform on Ontario Consumers: A First Look at the Evidence
Tax System More Progressive (June 2010)
A comprehensive study shows that the province's tax system will be more progressive as a result of Ontario's Tax Plan for Jobs and Growth. It shows that, in the first year of the HST, households across most income ranges will on average see a net saving.
- News Release: McGuinty Government Tax Changes Deliver Jobs, Economic Growth
- Study: Ontario's Tax Plan for Jobs and Growth: Technical Paper on How the Tax Changes Affect People
Ontario's Bold Move to Create Jobs and Growth (November 2009)
A study by Jack Mintz, Palmer Chair in Public Policy at the University of Calgary, states that the HST, combined with Ontario's corporate income tax rate cuts and other tax changes, would significantly increase jobs and capital investment, and lead to higher annual incomes for Ontarians.
- News release: McGuinty Government Introduces Legislation To Cut Taxes And Create Jobs
- Report: Ontario's Bold Move to Create Jobs and Growth [PDF - 16 MB]
Competitive Alternatives (November 2009)
A KPMG report finds that the major tax changes announced in Ontario’s 2009 Budget increase the tax competitiveness of three Ontario cities relative to key competing North American jurisdictions.
Ontario's Tax Plan for Jobs and Growth
In 2009, the province introduced Ontario's Tax Plan for Jobs and Growth. The plan contains a fair and balanced package of tax cuts for both people and businesses. It will increase business investment, create new jobs, raise incomes and allow for price reductions on many consumer purchases.
Ontario Comprehensive Integrated Tax Co-ordination Agreement
The province and the federal government signed an agreement on the implementation of HST in Ontario. The Comprehensive Integrated Tax Co-ordination Agreement (CITCA) contains the terms and conditions under which Ontario participates in the HST with the federal government.
