Guides and Pointers

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Retail Sales Tax

  • What's Taxable Off-Reserve Under the HST and What's Not
    Published date: March 06, 2019. Information about Ontario's Harmonized Sales Tax Point-of-Sale Exemption for First Nations.
  • Transfer of Assets Between Related Persons
    Published date: May 31, 2007. This guide explains how retail sales tax applies to transfers of tangible personal property between related persons including corporations, partnerships and individuals.
  • Penalties
    Published date: August 23, 2006. This guide explains the penalties, fines and other sanctions that may be imposed for failure to comply with the Retail Sales Tax Act (Act) and Regulations.
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