RST Supplemental Return Card for Periods Between July 1, 2010 and October 31, 2010

Published: August 2010
Content last reviewed: August 2010

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An RST Supplemental Return is an additional return that is filed for periods between July 1, 2010 and October 31, 2010. If there is no RST collected after June 30, 2010, it is not necessary to file a supplemental return.

Completing Your Supplemental Return

Line 1 - Total Sales

Enter the total of all taxable and nontaxable sales of goods and services made from Ontario locations and all sales made into Ontario from locations outside Ontario. If no sales, enter 0.

Line 2 - Tax Collectable on Sales

Enter the total retail sales tax you charged your customers. If no tax is due, enter 0.

Line 3 - Tax Payable for Own Use

Enter the amount payable on taxable goods and services used in your business, including those:

  • used from your exempt inventory
  • manufactured by you for your own use
  • brought into Ontario
  • purchased tax-exempt in error

Line 4 - Current Penalty

If you file your Return after the Due Date, add 10% of Line 2 and 5% of Line 3.

Line 5 - Compensation

Compensation is not applicable after June 30, 2010.

Line 6 - Total Tax Due

Add Lines 2 plus 3 plus 4

Line 7 - Payment Amount

Line 6 plus or minus Account Balance.

Note: An amount owing on a supplemental return cannot be paid at a financial institution. RST supplemental returns and payments should be sent to:

Ministry of Finance
33 King Street West
PO Box 620
Oshawa, Ontario  L1H 8E9

If you have further questions about completing your RST Supplemental Return, you may call the ministry:

  • Toll-free: 1 866 ONT-TAXS (1 866 668-8297)
  • Teletypewriter (TTY): 1 800 263-7776
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