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Guides - Retailers

  • 500 - Food Products
    The information in this guide explains how Ontario retail sales tax applies to food products.
  • 501 - Snack Foods, Beverages and Candies
    The information in this guide explains how Ontario retail sales tax applies to snack foods, beverages, and candies.
  • 502 - Rentals or Leases
    The information in this guide explains how Ontario retail sales tax applies to the rental or lease of items. This Guide replaces RST Guide 502 - Rentals dated November 1995.
  • 503 - Recreational Facilities
    The information in this guide explains how Ontario retail sales tax applies to charges or fees associated with the use of a recreational facility and to the rental of recreational equipment.
  • 504 - Animals and Pets
    The information in this guide explains how Ontario retail sales tax applies to the sale of animals, pets and pet supplies.
  • 505 - Florists and Nurseries
    The information in this Guide explains how Retail Sales Tax (RST) applies to items sold by florists and nurseries and provides information to landscaping contractors who may need to obtain a Vendor Permit.
  • 506 - Flea Markets, Craft and Trade Shows
    The information in this Guide explains how Retail Sales Tax (RST) applies to sales made at flea markets, craft and trade shows.
  • 507 - Publications
    The information in this guide explains how Ontario retail sales tax applies to publications, such as books, magazines, newsletters, newspapers, school and library publications, and religious publications.
  • 508 - Children's Clothing and Footwear
    The information in this Guide explains how Retail Sales Tax (RST) applies to children's clothing and footwear.
  • 509 - Photographers
    The information in this guide explains how Ontario retail sales tax applies to photographers and the items they sell.
  • 510 - Flooring Materials
    The information in this Guide explains how Retail Sales Tax (RST) applies to flooring materials.
  • 511 - Discount Coupons
    The information in this guide explains how Ontario retail sales tax applies when various types of coupons are redeemed towards the purchase of goods.
  • 512 - Motor Vehicle Dealers
    The information in this guide explains how Ontario retail sales tax applies to new and used motor vehicles sold or leased by motor vehicle dealers and other vendors.
  • 513 - Tax for Fuel Conservation
    The information in this guide explains how the tax for fuel conservation (TFFC) applies to certain fuel-inefficient motor vehicles (i.e., passenger vehicles and sport utility vehicles) sold, leased or rented in Ontario or imported for use in Ontario.
  • Tax for Fuel Conservation Listing - 2002 Model Year
    Listing of Passenger vehicles and Sport Utility vehicles by make, model and the applicable tax for fuel conservation (TFFC) or tax credit for fuel conservation (TCFFC) for each model year.
  • Tax for Fuel Conservation Listing - 2003 Model Year
    Listing of Passenger vehicles and Sport Utility vehicles by make, model and the applicable tax for fuel conservation (TFFC) or tax credit for fuel conservation (TCFFC) for each model year.
  • Tax for Fuel Conservation Listing - 2004 Model Year
    Listing of Passenger vehicles and Sport Utility vehicles by make, model and the applicable tax for fuel conservation (TFFC) or tax credit for fuel conservation (TCFFC)
  • Tax For Fuel Conservation Listing -2005 Model Year
    Listing of Passenger vehicles and Sport Utility vehicles by make, model and the applicable tax for fuel conservation (TFFC) or tax credit for fuel conservation (TCFFC) for each model year. This listing applies to the 2005 model year.
  • Tax For Fuel Conservation Listing -2006 Model Year
    Listing of Passenger vehicles and Sport Utility vehicles by make, model and the applicable tax for fuel conservation (TFFC) or tax credit for fuel conservation (TCFFC) for each model year. This list applies to the 2006 model year.
  • Tax for Fuel Conservation Listing - 2007 Model Year
    Listing of Passenger vehicles and Sport Utility vehicles by make, model and the applicable tax for fuel conservation (TFFC) or tax credit for fuel conservation (TCFFC) for each model year. This list applies to the 2007 model year.
  • 514 - Compressed Gas Cylinders
    The information in this Guide explains how Retail Sales Tax (RST) applies to compressed gas cylinders.
  • 515 - Satellite Dish Dealers
    The information in this Guide explains how Retail Sales Tax (RST) applies to satellite dish dealers.
  • 517 - Portable Buildings for Non-Residential Use
    The information in this guide explains how Ontario retail sales tax applies to portable or relocatable buildings for non- residential use.
  • 519 - Insurance - General Information
    The information in this guide explains how Ontario retail sales tax applies to insurance premiums.
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Last Modified Date: Saturday, May 06, 2006

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