TRD - Tax and Interest Rates

Tax and Interest Rates

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The general retail sales tax rate (RST) is 8%.

The other RST rates for certain goods and services are:

accommodation for a period of less than one month - 5%
admissions of more than $4 to places of amusement - 10%
alcoholic beverages sold through licensed establishments - 10%
alcoholic beverages sold through retail stores - 12%
alcoholic beverages taken from your inventory for your own use or provided free of charge - 12%

PDF version of RST rates

Interest Rates
Information about current and prior interest rates applicable to overpayment and underpayment of taxes.

The Ontario Retail Sales Tax Act also levies a tax for fuel conservation (TFFC) that applies to sales and leases of new passenger and sport utility vehicles. A tax of 13 cents per litre is also imposed on brew-your-own beer and wine.

For further information on Tax for Fuel Conservation, see the following:

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Last Modified Date: Thursday, January 26, 2006

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