Retail Sales Tax returns are filed on a monthly, bi-monthly, quarterly, semi-annually or seasonal basis.  How often you should file your RST return is based on the amount of RST you charge your customers monthly.

You will be advised of your filing frequency at the time of registration.  You must complete and file all returns with full payment, even if you did not make any sales or charge/collect any RST during the return period.

RST returns are due on or before the 23rd day of the month following the end of your filing period, unless you have been authorized to use a special filing period.  The due date is printed on the front of every return.  If the due date falls on a weekend or holiday, the return is due the next working day.  You must file your RST return on time, even if you did not make any sales or charge/collect any RST during the return period.

Details on how to complete the Retail Sales Tax (RST) or Provincial Sales Tax (PST) Return card

View a video on how to complete the Retail Sales Tax (RST) or Provincial Sales Tax (PST) Return card