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

  • 300 - Prepared Foods
    The information in this guide explains how Ontario retail sales tax applies to prepared foods sold by eating establishments.
  • 301 - Accommodation
    The information in this Guide explains how Retail Sales Tax (RST) applies to transient accommodation.
  • 302 - Alcoholic Beverages
    The information in this guide explains how Ontario retail sales tax applies to the sale of liquor, beer or wine, sold alone or with other goods.
  • 303 - Admissions
    The information in this guide explains how Ontario retail sales tax applies to view indoor or outdoor performances and entertainment.
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