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Home / Forms and Publications / By Program / Retail Sales Tax / Publications / Guides - General  /

  • 202 - Goods Brought Into Ontario
    The information in this guide explains how Ontario retail sales tax applies to goods and services brought into Ontario and the collection of Ontario retail sales tax by the Canada Revenue Agency and Canada Post Corporation on goods imported into Ontario.
  • 204 - Purchase Exemption Certificates
    The information in this Guide explains the use of Purchase Exemption Certificates (PECs) and valid identity cards to claim exemptions from Retail Sales Tax (RST).
  • 205 - Penalties
    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.
  • 206 - Real Property and Fixtures
    The information in this guide explains how Ontario retail sales tax applies to real property and fixtures
  • 207 - Private Sales
    The information in this guide explains how Ontario retail sales tax applies to taxable goods sold privately by one person to another.
  • 208 - Tax-Included Pricing
    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.
  • 209 - Used Vehicle Information Program
    The information in this guide explains how Ontario retail sales tax applies to used motor vehicles purchased from sellers who do not hold a vendor permit or a valid motor vehicle dealer's licence.
  • 210 - Partnerships
    The information in this guide explains how Ontario retail sales tax applies to partnership transactions.
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