The Retail Sales Tax Branch administers the Ontario Retail Sales Tax Act.  Retail Sales Tax (RST) is also known as Provincial Sales Tax (PST), Ontario Sales Tax (OST), or Ontario Retail Sales Tax (ORST).  Retail Sales Tax is a provincial tax that is imposed on the consumer or user of:

• most goods
• certain services
• admission prices
• insurance premiums

used or consumed in Ontario.

Businesses that sell taxable goods or provide a taxable service are required to obtain a Vendor Permit under the Retail Sales Tax Act and are responsible for collecting and remitting the tax.

Find out about specific tax situations and how the legislation applied to them by reviewing RST Interpretation Letters.