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 The publications below are provided as historical reference material only.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.
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Archived Publications
Retail Sales Tax
- Common RST Rebates and Exemptions for Energy Efficient Goods
Highlights RST rebate programs and exemptions available for purchasers of energy efficient goods. - Plastic Bags Sold by Retailers
Sales of taxable goods in Ontario are subject to RST unless the total charge for all taxable goods sold as part of the same transaction is less than 21 cents. - RST and Status Indians
For RST purposes, Status Indians, Indian bands or band councils may purchase goods and services without paying RST, as long as the goods or services are consumed on the reserve. - Taxable and Non-Taxable Goods and Services
For RST purposes, all goods are taxable unless the purchaser is entitled to an exemption, and all services are non-taxable unless specifically taxed under the Retail Sales Tax Act. These lists provide some examples of taxable and non-taxable goods and services in Ontario.
