Tourism Business Info-Guide

The following document was prepared by the Canada-Ontario Business Service Centre (COBSC) in collaboration with the Ministry of Government Services (MGS). 

Although many of your questions will be answered in this document, the list of resources given here is not exhaustive. 

Need more information?

Click: Canada-Ontario Business Service Centre
Call: 1-800-567-2345
Visit: The Regional Access Program Location Index for a listing of offices in Ontario.

TABLE OF CONTENTS

1. SUMMARY
2. HUMAN RESOURCES
3. FINANCING
4. REGULATIONS
5. TAXATION
6. RESOURCES AND WEB SITES OF INTEREST

1. Summary

Working in tourism can be a challenging, but extremely rewarding venture.  There are many things you need to know if you're starting up or running a tourism business.  This document aims to provide you with useful information sourced from other government departments, industry associations and tourism partners to help you start and run your tourism business in Ontario.

2. Human Resources

Planning

HR Management Plan
An HR management plan from the Business Development Bank of Canada that helps you through finding, hiring, developing and retaining employees.

For further information:
please call 1-877-232-2269
visit the Web site:
Human resources management
http://www.bdc.ca/en/my_project/Projects/growth/human_resources.htm

Training

The Ontario Tourism Education Corporation (OTEC)
OTEC is the certifying body for tourism occupations in Ontario.

For further information:
visit the Web site:
Ontario Tourism Education Corporation (OTEC)
http://www.otec.org/hrd/otec01.htm

Employer's Guide
An employer's guide to training, apprenticeships and employment programs in Ontario.

For further information:
visit the Web site:
Sharpening Your Competitive Edge
http://www.edu.gov.on.ca/eng/general/postsec/openingdoors/employers/

emerit Certification for the Tourism Industry
emerit Professional Certification, recognized across the country, brings a professionalism and credibility to each of the emerit-trained professions in the tourism industry.

For further information:
see the document emerit Certification for the Tourism Industry

Marketing and Partnerships

Marketing and E-business for the Tourism Industry
Information on e-business marketing for tourism businesses from the Business Development Bank of Canada.

For further information:
please call 1-877-232-2269
visit the Web site:
Business Development Bank of Canada
Marketing and e-business for the tourism industry
http://www.bdc.ca/en/my_project/Projects/articles/ebus_market_tour1.htm

Ontario Tourism Marketing Partnership Corporation (OTMPC)
The OTMPC web site for industry partners.  This provides a source of tourism news, marketing opportunities, research and resources. Some information on this site includes:

For further information:
please call 1-800-263-7836
visit the Web site:
Ontario Tourism Marketing Partnership Corporation's (OTMPC)

Canadian Tourism Commission CTC supports a cooperative relationship between the private sector and the governments of Canada, the provinces and the territories with respect to Canadian tourism.

Canadian Tourism Commission Partnerships
Partnership opportunities with the Canadian Tourism Commission.
http://www.canadatourism.com/ctx/app/en/ca/partnershipprogram.do

Canadian Tourism Commission Product Innovation and Development
Product development opportunities with the Canadian Tourism Commission
http://www.canadatourism.com/ctx/app/en/ca/marketing.do?cat=home.catalog.partnershipProgram.productDevelopment

For further information:
visit the Web site:
TravelCanada.ca
http://www.travelcanada.ca

3. Financing

The success of your business depends on you having enough capital to purchase the equipment needed, buy the inventory you will have to carry, pay overhead costs such as rents and salaries and have a large enough amount set aside for additional working capital and to enable you to take advantage of opportunities or survive temporary setbacks.  It is essential to assess the costs of start-up and doing business and determine the capital required before you begin.  This is an integral part of the initial business planning process.  Your financial requirements will generally fall into two main categories:

For further information:
see these documents:
Financing for Starting a Business Info-Guide
Dealing With Your Banker & Other Lenders

Guides

Canadian Tourism Commission
(CTC) produces a number of publications to help you make sense of the tourism industry.  You can access tourism intelligence bulletins, market research reports, information on travel trends and motivations, financial planning and risk management guides.  Listed below are examples of these guides.

Finding Funding: Ten Steps To Meet Your Financial Needs
A guide focused on best approaches to meeting the financial needs of a tourism business.
http://ftp.canadatourism.com/ctxUploads/en_publications/FinancialGuide.pdf

Tourism Innovation Partnerships (TIP) Program
http://www.canadatourism.com/ctx/app/en/ca/partnershipprogram.do
Matching funds to encourage the development of saleable or market-ready tourism products and experiences.

For further information:
see the document  Tourism Innovation Partnerships (TIP) Program

Risk Management for Tourism Operators
Guide focused on delivering best practices and tools for managing risk in the tourism industry.
http://ftp.canadatourism.com/ctxUploads/en_publications/RMG.pdf

For further information:
visit the Web site:
TravelCanada.ca
http://www.travelcanada.ca

Business Development Bank of Canada (BDC) is Canada's bank for small and medium-sized enterprises (SMEs), delivering financial and management services, with a particular focus on the emerging and exporting sectors of the economy.  The BDC has a number of financing programs for a variety of business needs.

My project: Securing Working Capital
Information which can assist with securing working capital for businesses.
http://www.bdc.ca/en/my_project/Projects/growth/working_capital.htm?cookie%5Ftest=1

My project: Succession Planning
Information which can help with succession planning to ensure long-term success.
http://www.bdc.ca/en/my_project/Projects/growth/succession_planning.htm

For further information:
please call 1-877-232-2269
visit the Web site:
Business Development Bank of Canada

Sources of Financing
The Canada-Ontario Business Service Centre has created a document which provides an overview of some of the main financing options for individuals operating a business in Ontario, including programs offered or supported by the government.

For further information:
please call 1-800-567-2345
see these documents:
Sources of Financing
Financing for Established Businesses Info-Guide
Financing for Starting a Business Info-Guide
visit the Web site:
Canada-Ontario Business Service Centre

Canada Small Business Financing Program
The CSBF Program, under the Canada Small Business Financing Act, can assist businesses in obtaining term loans and capital leases of up to $250,000 to help finance fixed asset needs.

For further information:
see the document Canada Small Business Financing (CSBF) Program
visit the Web site:
Canadian Small Business Financing Program

Ontario Community Futures Development Corporations (CFDCs)
Through federal support, CFDCs administer local investment funds to help finance new or existing small businesses for start-up, expansion or stabilization plans that help maintain or create jobs.  Repayable financing of up to $150,000 on commercial terms through loans, loan guarantees or equity investments is available when financing from other sources is insufficient.  All CFDC financing decisions are made at the community level by the local boards of directors.

For further information:
please call 1-800-567-2345 or (416) 775-3456
visit the Web site:
CFDC in Ontario
see the document Community Futures Program

Tourism Investment Fund - Business Development Bank of Canada (BDC)
The fund helps finance high-end tourism operators or start-ups in potentially viable destination centres.  It is designed specifically to finance single season tourism infrastructures or operations that have the potential to expand beyond a single season.

For further information:
please call 1-877-232-2269
visit the Web site:
Business Development Bank of Canada
see the document: Tourism Investment Fund

Other Sources of Financing

Sources of Financing
This Web site provides an extensive directory of Canadian financial providers, a powerful search engine of financial providers, information on different types of financing and financial providers and tips to help you secure financing.

For further information:
visit the Web site:
Sources of Financing

Investment and Development Office (IDO)
The Investment and Development Office (IDO) focuses efforts on assisting communities and entrepreneurs make the case for tourism investment and development in Ontario.

For more information:
please call 416-325-4630
visit the Web site:
Investment and Development Office (IDO)
http://www.tourism.gov.on.ca/english/ido/index.html
see the document: Sources of Financing

4. Regulations

For regulatory or legal questions, it may be useful to contact a lawyer through the Law Society of Upper Canada's Lawyer Referral Service.

For further information:
please call (416) 947-3300 or 1-800-668-7380
visit the Web site
Law Society of Upper Canada
see the document Selecting Professional Services

Travel Industry Act
The Ontario Travel Industry Act requires that travel retailers, travel wholesalers or anyone involved in these activities, such as tour operators, be registered by the Travel Industry Council of Ontario.

For further information:
visit these Web sites: Travel Industry Council of Ontario
TICO's Information on New Legislation
http://www.tico.on.ca/news/infonewlegislation.htm
see the document  Travel Industry Act

Depending on what your product or service you are supplying, different regulations will apply.  Below are some basic governmental regulations that apply to all businesses in Ontario.

The Smoke-Free Ontario Act
As of May 31, 2006, the Ontario government is prohibiting smoking in all enclosed workplaces and enclosed public places. The legislation will also strengthen measures to ensure only those 19 years of age and older can buy cigarettes and will phase out the display of tobacco products, with a complete ban beginning May 31, 2008.

For further information:
please call 416-326-4846
visit the Web site:
Ministry of Health Promotion
http://www.mhp.gov.on.ca/english/health/smoke_free/legislation.asp
Smoke-Free Ontario Act
http://www.e-laws.gov.on.ca/DBLaws/Statutes/English/94t10_e.htm

The Pay Equity Act
The Pay Equity Act requires that different jobs be evaluated and work mostly or traditionally done by women be compared to work mostly and traditionally done by men.  An employer could, for example, compare the value of the work of a secretary, a traditionally female job, to the value of a shipper, a traditionally male job.  If the value to the organization is equal or comparable, the secretary must receive at least the same job rate as the shipper.

For further information:
please call 1-800-387-8813 or (416) 314-1896
visit the Web site:
The Pay Equity Commission
http://www.payequity.gov.on.ca/index_pec.html
see the document: Employer’s Introduction to Pay Equity

Ontario Human Rights Code
All employers in Ontario must adhere to the Ontario Human Rights Code.  The code states that all Employment decisions should be based on the applicant's ability to do the job and not on factors that are unrelated to the job.

For further information:
please call 1-800-387-9080
visit the Web site:
Hiring: Your rights and responsibilities
http://www.ohrc.on.ca/english/guides/hiring.shtml

Employment Standards Act
The Employment Standards Branch of the Ontario Ministry of Labour is responsible for the administration and enforcement of the Employment Standards Act, which provides for minimum terms and conditions of employment in most industries.

For further information:
please call (416) 326-7160 or 1-800-531-5551
visit these Web sites:
What You Should Know About The Ontario Employment Standards Act
http://www.labour.gov.on.ca/english/es/poster_text.html
Employment Standards Claim
http://www.labour.gov.on.ca/english/es/claim/index.html
Employee Self Help Kit
http://www.labour.gov.on.ca/english/es/selfhelp/index.html
see the documents:
Employment Regulations Info-Guide
Employment and Training Assistance Programs Info-Guide
Are You an Employee or Self-Employed?

Additional Regulations and Acts

• Employment Standards Act, 2000
• E-Laws
  http://www.e-laws.gov.on.ca/home_E.asp?lang=en

5. Taxation

Dealing with Business Taxes
All businesses must be aware of the various taxes that may apply to their product or service.  Depending on the type and location of products or services being offered, federal, provincial and/or municipal business taxes may apply.

For further information:
visit these Web sites:
Provincial Tax Forms and Publications
http://www.trd.fin.gov.on.ca/userfiles/HTML/cma_3_158_1.html
Small Business Tax Help
http://www.trd.fin.gov.on.ca/userfiles/HTML/cma_3_160_1.html
CRA Business Tax Web Page
http://www.cra-arc.gc.ca/tax/business/menu-e.html
see the document: Taxation Info-Guide

Income Tax Information
Business owners must be aware of the requirements of Income tax that may apply to their product or service.  There are different tax implications for incorporated and non-incorporated businesses.  For information specific to your organization you should consult an accountant or financial professional.

For further information:
please call: 1-800-959-5525
visit the Web site:
Ontario Income Tax
http://www.trd.fin.gov.on.ca/userfiles/HTML/cma_3_2447_1.html
Canada Revenue Taxes Menu
http://www.cra-arc.gc.ca/menu-e.html
see the document: Taxation Info-Guide

Below are links to publications that cover some of the general tax requirements for business owners in Ontario.

Small Business Guide
http://www.trd.fin.gov.on.ca/userfiles/HTML/cma_3_24414_1.html
If you are starting or currently operating a small business in Ontario, this guide will answer the questions asked most frequently by small businesses regarding their rights and obligations under the tax statutes administered by the Ministry of Finance.

Tax Fax Service
http://www.trd.fin.gov.on.ca/userfiles/HTML/cma_3_4045_1.html
This fax on demand service gives taxpayers fast, convenient and easy access to Ontario retail sales tax and other Ontario tax publications and forms.  The service is available 7 days a week, 24 hours a day, call toll-free 1-877-482-9329 in Canada and the United States.

Corporations Tax
http://www.trd.fin.gov.on.ca/userfiles/HTML/cma_3_2691_1.html
All incorporated businesses, including those incorporated inside and outside Canada, that maintain a permanent establishment (see Interpretation Bulletin 3008 Allocation of Taxable Income and Taxable Capital) in Ontario are liable for Ontario corporate taxes.

Employer Health Tax
Employer Health Tax (EHT) is paid by employers who:

• have employees who report for work at a permanent establishment of the employer in Ontario;
• have employees who do not report for work at a permanent establishment of the employer, but are paid from or through an Ontario permanent establishment of the employer; and
• have total Ontario remuneration for the year (paid to employees or former employees) that exceeds the exemption amount allowed, if any.

For further information:
visit the Web site
Employer Health Tax (EHT)
http://www.trd.fin.gov.on.ca/userfiles/HTML/cma_3_2697_1.html
see the document: Employer Health Tax - EHT

The Ontario Health Premium
As of July 1, 2004 all employees working in Ontario will be required to pay an additional tax called The Ontario Health Premium.  This tax will be deducted from pay and pensions as part of personal income tax requirements.  The premiums would range from $60 to $900 a year for people with a taxable income of $21,000 a year or more.  For detailed information on The Ontario Health Premium and employer responsibilities regarding payroll and deductions please contact the Canada Revenue Agency.

For further information:
Please call 1-800-959-5525

Fuel Tax
http://www.trd.fin.gov.on.ca/userfiles/HTML/cma_3_2387_1.html
Ontario levies a direct tax on every purchaser of clear middle distillate fuel (diesel, stove oil, heating fuel) used in internal combustion engines.  This tax is collected by retailers from their customers and is remitted through their suppliers.  Untaxed middle distillate fuel is coloured (red) for non-taxable uses (e.g. heating, cooking or generating power in unlicensed equipment used for commercial, industrial or institutional purposes).

FT 1-2001 - Coloured Fuel
http://www.trd.fin.gov.on.ca/userfiles/HTML/cma_3_6783_1.html
This bulletin provides general information on the purchase, use, storage, labelling and handling of tax-exempt coloured fuel in Ontario.

FT/GT/TT 1-2000 - Tax Refunds: Time Limitation Extended to Four Years
http://www.trd.fin.gov.on.ca/userfiles/HTML/cma_3_6763_1.html
This bulletin provides an outline of amendments made to the Fuel Tax Act and regulations to extend the refund time limitation period to a maximum of four years.

FT 1-99 - Requirements for Railway Operators in Ontario
http://www.trd.fin.gov.on.ca/userfiles/HTML/cma_3_6751_1.html
This bulletin is intended to provide clarification for railway operators in Ontario regarding the requirements of fuel use, registration and reporting under the Fuel Tax Act.

Gasoline Tax
http://www.trd.fin.gov.on.ca/userfiles/HTML/cma_3_2407_1.html
Ontario levies a direct tax on every purchaser of gasoline.  This tax is collected by service stations and other retailers, from their customers, and is remitted through their suppliers.

When gasoline is used by business, industry, institutions, farmers and commercial fishermen in equipment not required to be licensed under the Highway Traffic Act, a tax refund may be claimed.  Claims must be received by the Ministry within four years of the date tax was paid.

GT 1-2001 - Ontario Gasoline Tax Refund Program
http://www.trd.fin.gov.on.ca/userfiles/HTML/cma_3_9211_1.html
This bulletin outlines the Ontario Gasoline Tax Refund program.

Land Transfer Tax
http://www.trd.fin.gov.on.ca/userfiles/HTML/cma_3_2435_1.html
Land transfer tax is imposed on the acquisition of an interest in land by registered conveyance or unregistered disposition.

Every person obtaining an interest in land is liable to land transfer tax.  The tax is calculated on the value of the consideration for the transfer.  In certain circumstances the Land Transfer Tax Act (Act) deems the value of the consideration to be the fair market value of the land.  The Act defines land to include the land itself, buildings, estates, options, leasehold interests and fixtures.

Provincial Land Tax
http://www.trd.fin.gov.on.ca/userfiles/HTML/cma_3_2485_1.html
Provincial Land Tax is a property tax levied on all land in areas of the province without municipal organization.  Revenues contribute towards the cost of provincial services in the unorganized areas.

Tobacco Tax
http://www.trd.fin.gov.on.ca/userfiles/HTML/cma_3_2523_1.html
Ontario levies a direct tax on every purchaser of tobacco products. Tobacco tax is collected by retailers from their customers and is remitted through their supplier.

Retailers must ensure that their wholesale supplier holds a valid wholesaler's permit, as there are penalties for purchasing tobacco products from a wholesaler who does not hold a wholesaler's permit.  Persons selling cigarettes and other tobacco products for resale are defined as wholesalers and must hold a wholesaler's permit.  There is no fee for this permit.

The stocking or selling of cigarettes that do not bear an Ontario tax mark (yellow tear strip) is prohibited.  Unauthorized possession of unmarked cigarettes may result in penalties, fines, imprisonment and forfeiture of the product.

TT 2-2000 - Selling Tobacco Products in Ontario: Information for Retail Dealers
http://www.trd.fin.gov.on.ca/userfiles/HTML/cma_3_6923_1.html
This bulletin provides information on the registration and compliance requirements for selling cigarettes and other tobacco products in Ontario.

TT 2-2001 - Overview of Tobacco Tax
http://www.trd.fin.gov.on.ca/userfiles/HTML/cma_3_6949_1.html
This bulletin provides information on the tobacco tax program, including the obligations of a retailer selling cigarettes and other tobacco products in Ontario.

Retail Sales Tax
http://www.trd.fin.gov.on.ca/userfiles/HTML/cma_3_2491_1.html
Retail Sales Tax (RST) is also known as Provincial Sales Tax (PST), Ontario Sales Tax (OST) or Ontario Retail Sales Tax (ORST).  The general RST rate in Ontario is 8%. Retail Sales Tax is a provincial tax that is imposed on the consumer or user of:

• most goods;
• certain services;
• admission prices; and 
• insurance premiums.

Retail Sales Tax Small Business Pointer 901- The Basis of Retail Sales Tax
http://www.trd.fin.gov.on.ca/userfiles/HTML/cma_3_6865_1.html
This Pointer explains the basics of RST to those starting a small business in Ontario or who are already operating one.

Retail Sales Tax Guide 208 - Tax-Included Pricing
http://www.trd.fin.gov.on.ca/userfiles/HTML/cma_3_4329_1.html
Vendors who sell parking and insurance and vendors in the hospitality industry are allowed to use Ontario retail sales tax-included pricing provided certain conditions are met.  An eating establishment is allowed to use retail sales tax-included pricing for sales of prepared foods where every item on the menu is over $4.00 (excluding the federal goods and services tax [GST]).  The information in this guide explains who has the authority to use tax-included pricing and how tax-included pricing applies to the sale of certain taxable goods and services.

Retail Sales Tax Guide 511 - Discount Coupons
http://www.trd.fin.gov.on.ca/userfiles/HTML/cma_3_6283_1.html
Retailers, restaurateurs, manufacturers and other types of vendors frequently distribute a variety of discount coupons to promote their products.  The information in this guide explains how Ontario Retail Sales Tax applies when various types of coupons are redeemed towards the purchase of goods.

Retail Sales Tax Guide 700 - Refunds and Adjustments
http://www.trd.fin.gov.on.ca/userfiles/HTML/cma_3_6569_1.html
When a person pays Ontario Retail Sales Tax (RST) in error on goods or services or on items on which an exemption is allowed, the person is entitled to claim a refund.  Refund applications must be received by the Ministry of Finance within four years from the date the RST was paid on goods or services.  The information in this guide describes the RST refunds and adjustments available under the Retail Sales Tax Act.

Tourism-specific

Food and Beverage

Retail Sales Tax Guide 300 - Prepared Foods
http://www.trd.fin.gov.on.ca/userfiles/HTML/cma_3_4423_1.html
Ontario retail sales tax (RST) applies at the rate of 8% to prepared foods sold by eating establishments when the total charge in any one transaction is more than $4.00.  This guide explains how RST applies to prepared foods sold by eating establishments.

Retail Sales Tax Small Business Pointer 906 - Prepared Foods
http://www.trd.fin.gov.on.ca/userfiles/HTML/cma_3_24702_1.html
Ontario retail sales tax (RST) applies to prepared foods sold by eating establishments at the rate of 8% when the total charge in any one transaction is more than $4.00.  All snack foods and soft drinks are taxable at the rate of 8%.  This Pointer will help if you sell prepared foods from an eating establishment.

Retail Sales Tax Guide 302 - Alcoholic Beverages
http://www.trd.fin.gov.on.ca/userfiles/HTML/cma_3_4435_1.html
Ontario retail sales tax (RST) applies at the rate of 12% to alcoholic beverages sold through retail outlets, and at the rate of 10% to alcoholic beverages sold through licensed establishments.  This guide explains how RST applies to the sale of liquor, beer or wine, sold alone or with other goods.

Retail Sales Tax Small Business Pointer 907 - Alcoholic Beverages
http://www.trd.fin.gov.on.ca/userfiles/HTML/cma_3_6821_1.html
Ontario retail sales tax (RST) applies at the rate of 12% to alcoholic beverages sold through retail outlets, and at the rate of 10% to alcoholic beverages sold through licensed establishments.  This Pointer provides basic RST information relating to the sale of alcoholic beverages in an establishment such as a restaurant, bar, pub, hotel, resort or by caterers.

Retail Sales Tax Guide 500 - Food Products
http://www.trd.fin.gov.on.ca/userfiles/HTML/cma_3_4455_1.html
Most food products are exempt for Ontario retail sales tax (RST) purposes.  However, some food products are taxable at the RST rate of 8%. This guide explains how RST applies to food products.

Retail Sales Tax Guide 501 - Snack Foods, Beverages and Candies
http://www.trd.fin.gov.on.ca/userfiles/HTML/cma_3_4459_1.html
Ontario retail sales tax (RST) applies to snack foods and candy when sold for 21¢ or more.  Soft drinks are taxable when sold alone, but exempt when sold with prepared foods products for a total charge of $4 or less.  This guide explains how RST applies to snack foods, beverages and candies.

808 - Status Indians, Indian Bands and Band Councils
http://www.trd.fin.gov.on.ca/userfiles/HTML/cma_3_6607_1.html
Status Indians must pay Ontario retail sales tax (RST) on prepared foods sold for more than $4.00, and on alcoholic beverages, unless they are delivered directly to the Status Indian on the reserve for consumption on the reserve.  This notice clarifies how RST applies to the sale of prepared foods and beverages to Status Indians.

Accommodations

Retail Sales Tax Guide 301 - Accommodation
http://www.trd.fin.gov.on.ca/userfiles/HTML/cma_3_4425_1.html
Transient accommodation is lodging for less than one month in hotels, motels, hostels, tourist homes, etc. and is subject to Ontario retail sales tax (RST) at the rate of 5%.  This guide explains how RST applies to various types of accommodation.

Retail Sales Tax Small Business Pointer 908 - Accommodation
http://www.trd.fin.gov.on.ca/userfiles/HTML/cma_3_6819_1.html
Transient accommodation is lodging for less than a month in hotels, motels, hostels, tourist homes, etc. and is subject to Ontario retail sales tax (RST) at the rate of 5%.  This Pointer provides basic RST information for those persons providing accommodation.

Retail Sales Tax Information Notice - Bed and Breakfasts, May 2002
http://www.trd.fin.gov.on.ca/userfiles/HTML/cma_3_6911_1.html
A bed and breakfast operator provides transient accommodation when they have four or more rooms available for guest accommodations.  Ontario Retail Sales Tax (RST) at the rate of 5% is applicable on charges for accommodation only, or on packages of accommodation and meals sold for one all-inclusive charge.  This notice explains how RST sales tax applies to transient accommodation provided by operators of bed and breakfast establishments.

Retail Sales Tax Information Notice - All-Inclusive Vacation Packages, June 2001
http://www.trd.fin.gov.on.ca/userfiles/HTML/cma_3_6901_1.html
This notice clarifies how RST applies to all-inclusive vacation or tour packages, such as canoeing, kayaking or other adventure-type tours.

Admissions/Recreational Facilities

Retail Sales Tax Guide 303 - Admissions
http://www.trd.fin.gov.on.ca/userfiles/HTML/cma_3_4443_1.html
Admission charges of more than $4.00 to places of amusement are normally taxable at the Ontario retail sales tax (RST) rate of 10%.  This guide explains how RST applies to view various types of indoor or outdoor performances and entertainment.

Retail Sales Tax Small Business Pointer 909 - Admissions
http://www.trd.fin.gov.on.ca/userfiles/HTML/cma_3_6817_1.html
Admission charges of more than $4.00 to places of amusement are normally taxable at the Ontario retail sales tax rate (RST) of 10%.  This Pointer provides basic RST information relating to charges of admission to places of amusement or to view indoor or outdoor performances and entertainment.

Retail Sales Tax Guide 503 - Recreational Facilities
http://www.trd.fin.gov.on.ca/userfiles/HTML/cma_3_6221_1.html
Most charges for the rental or use of recreational equipment are taxable at the rate of 8%, while some charges are exempt, for Ontario retail sales tax (RST) purposes.  Admission charges of more than $4.00 to places of amusement are normally taxable at the rate of 10%.  The information in this guide explains how RST applies to charges or fees associated with the use of a recreational facility and to the rental of recreational equipment.

Gift Shops

Retail Sales Tax Small Business Pointer 910 - Convenience Stores
http://www.trd.fin.gov.on.ca/userfiles/HTML/cma_3_6735_1.html
Generally, food products sold for human consumption are not taxable for Ontario retail sales tax (RST) purposes.  However, for RST purposes, food products are different from prepared foods, snack foods and soft drinks.  This Pointer provides basic RST information relating to items sold by a variety or convenience store, a smoke shop, a gas bar that sells other goods, or a kiosk.

Retail Sales Tax Guide 501 - Snack Foods, Beverages and Candies
http://www.trd.fin.gov.on.ca/userfiles/HTML/cma_3_4459_1.html
Ontario retail sales tax (RST) applies to snack foods and candy when sold for 21¢ or more.  Soft drinks are taxable when sold alone, but exempt when sold with prepared foods products for a total charge of $4 or less.  This guide explains how RST applies to snack foods, beverages and candies.

Retail Sales Tax Guide 507 - Publications
http://www.trd.fin.gov.on.ca/userfiles/HTML/cma_3_6265_1.html
Some publications are exempt and some are taxable at the rate of 8% for Ontario retail sales tax (RST) purposes.  This guide explains how RST applies to publications, such as books, magazines, newsletters, newspapers, school and library publications and religious publications.

Retail Sales Tax Guide 508 - Children's Clothing and Footwear
http://www.trd.fin.gov.on.ca/userfiles/HTML/cma_3_6269_1.html
The Ontario Retail Sales Tax (RST) Act provides an exemption for children's clothing in sizes up to, and including, girl's Canada Standard Size 16 or boy's Canada Standard Size 20.  Footwear costing $30 or less is exempt for RST purposes.  This guide explains how RST applies to the purchase of children's clothing and footwear.

6. Resources and Web Sites of Interest

Associations

Ontario Trade Associations
http://www.2ontario.com/tourism/trade.asp
There can be benefits to joining an industry association.  This link provides access to provincial trade associations, sector associations and regional marketing associations.

Other Trade Associations
http://www.2ontario.com/tourism/trade_other.asp
Other associations that have an international or global mandate can be useful as additional sources of information.  This link provides a listing of Tourism related organizations as well as statistical information and information resources.

Retail Merchants' Association of Canada (Ontario) Inc.
The Retail Merchants' Association is run by retailers for retailers, and offers a broad range of programs designed to keep independent retailers strong and profitable and provides and online advertising initiative called Real-time Merchant Advertising.  Association members can also be eligible for merchant discount credit card rates.

For further information:
please call (416) 293-2100
visit the Web site:
Retail Merchants' Association of Canada (Ontario) Inc.
http://www.rmacanada.com/index.html

Sustainable Tourism : A Research Website
Description of a Web site that focuses on providing information related to the tourism industry, topics pertaining to sustainable development and 'green' management.

For further information:
visit the Web site:
Sustainable Tourism : A Research Web Site
see the document  Sustainable Tourism : A Research Web Site

Research the Industry
Research is a valuable starting point which enables you to decide on your product, business location, evaluate your potential markets and many other important aspects of embarking on a tourism business.  The following provides you with guides to research historic statistics and future trends.

Tourism Research Guides Online
Guides on how to undertake tourism research and interpret the results.
http://www.tourism.gov.on.ca/english/links/research.htm

For further information:
please call (416) 314-7325
visit these web sites:
Ministry of Tourism and Recreation
Ontario Tourism Facts & Figures
http://www.tourism.gov.on.ca/english/tourdiv/research/figures.html
E-commerce Overview Series: Tourism Accommodation Sector in Canada
http://strategis.ic.gc.ca/epic/internet/indsib-tour.nsf/en/h_qq00109e.html

Research - Ontario

The Tourism Branch of the Ministry of Tourism and Recreation is responsible for advancing Ontario's competitive advantage in tourism.  To assist tourism operators, the Tourism Branch provides research to identify the trends, strengths, weaknesses, challenges and opportunities of tourism development in Ontario.

Ontario Tourism Research
http://www.tourism.gov.on.ca/english/tourdiv/research/index.html
This web site provides historical trends, analysis and current reports for the Ontario tourism industry.

Future Forecasts for Ontario
http://www.tourism.gov.on.ca/english/tourdiv/research/forecasts.html
This web site provides outlooks on the future of the Ontario tourism industry.

Other Sources of Research
http://www.tourism.gov.on.ca/english/tourdiv/research/resources.htm
Resources gathered by the Ministry of Tourism and Recreation.

Travel Intentions Study
http://www.tourism.gov.on.ca/english/tourdiv/research/travel.htm
A study that measures intent to travel to Ontario and specific Ontario destinations within key US and domestic markets.

For further information:
please call (416) 314-7325
visit the web site:
Tourism Branch

Ontario Tourism Marketing Partnership Corporation (OTMPC)
Ontario Tourism Marketing Partnership Corporation (OTMPC) brings together the expertise and resources of the province's marketing team and works with tourism operators in a unique and exciting private/public sector partnership.

Segmentation Reports
http://www.tourismpartners.com/TcisCtrl?site=partners&key1=research&key2=segReports&language=EN&linkType=I
Reports analyzing Ontario's customers by youth, seniors, mature and family markets

For further information:
please call 1-800-263-7836
visit the Web site:
Ontario Tourism Marketing Partnership Corporation's (OTMPC)

Research - Canada

Canadian Tourism Commission
(CTC) focuses on increasing awareness of and interest in Canada as a premiere four-season tourism destination.  Visit the following web sites for historical trends, analysis and current reports for the Canadian tourism industry.

For further information:
visit the Web site:
TravelCanada.ca
http://www.travelcanada.ca
Tourism Stats and Figures
http://www.canadatourism.com/ctx/app/en/ca/statsfigures.do

Research - International

International Travel Survey
Statistics Canada conducts the International Travel Survey and analyses and disseminates its results. This continuous survey collects data on expenditures by visitors to Canada and by Canadian residents on trips abroad.

For further information:
visit the Web site:
International Travel Survey
http://www.statcan.ca/cgi-bin/imdb/p2SV.pl?Function=getSurvey&SDDS=3152&lang=en&db=IMDB&dbg=f&adm=8&dis=2
see the document  International Travel Survey

Guidelines Internetion@l newsletter
http://www.wftga.org/page.asp?id=35

Note: Some of the organizations listed below are not subject to the federal Official Languages Act or the French Language Services Act of Ontario. Their services or resources may not be available in both official languages.

• Important Notices
• Business Guides Available at the COBSC
• Points to Consider When Starting Your Own Business
• List of Fact Sheets

DISCLAIMER
Information contained in this document is of a general nature only and is not intended to constitute advice for any specific fact situation. Users concerned about the reliability of the information should consult directly with the source, or seek legal counsel.

Links Policy
Some of the hypertext links lead to non-federal government sites which are not subject to the Official Languages Act and the material is available in one language only.