- Certificate of Indian Status Identity Cards
Status Indians are not required to pay Ontario RST on most goods or services that will be consumed or used on a reserve. To receive the exemption the Status Indian must present their "Certificate of Indian Status" identity card at the time of purchase.
- Exemption for Foreign Entities, Representatives and Officials of Retail Sales Tax
How retail sales tax applies to specified vehicles purchased privately in Ontario or brought into or delivered in Ontario from another province and to certain insurance premiums and benefit plans.
- Identity Cards for Claiming Exemption from Retail Sales Tax
Specific identity cards may be used by qualifying purchasers when claiming an exemption from Retail Sales Tax on contracts of insurance and benefits plans.
- Insurance Premiums
This publication will help you understand how Retail Sales Tax applies to insurance premiums in Ontario.
- Ontario First Nations HST Point-of-Sale Exemption
This overview of the Harmonized Sales Tax point-of-sale exemption for First Nations may be used as a quick reference by purchasers and suppliers.
- Sale of Business Assets
Vendors are required to collect the RST on the sale of all taxable goods and taxable services.