Information Notices - Highlights from the 2006 Fall Budget Bill - RST, October 2006
On October 18, 2006, the Ontario
Government introduced Bill 151,
Budget Measures Act, 2006 (No.
2). This bill includes proposed
amendments to the Retail Sales
Tax Act (Act). The legislation must
be passed by the Legislature and
receive Royal Assent to become
law.
- Prepared Foods Provided Without Specific Charge, August 2006
This Notice clarifies how Retail
Sales Tax (RST) applies when
prepared food products are
provided without specific charge
- Recent Regulation Changes under the Retail Sales Tax Act, July 2006
There have been several recent
changes to Regulations 1012 and
1013 under the Retail Sales Tax
Act (Act). This Notice details the
various amendments.
- How the GST Rate Reduction Affects Retail Sales Tax, July 2006
In the May 2, 2006 Federal
Budget, the federal government
proposed a rate reduction to the
goods and services tax from
7 per cent to 6 per cent. A number
of formulae used to calculate Retail
Sales Tax will be affected by
the GST rate reduction. This
Information Notice details the
revisions to the impacted formulae
that will become effective July 1,
2006.
- Highlights from the 2006 Ontario Budget - RST
On March 23, 2006, a number of
measures relating to the Retail
Sales Tax Act and its regulations
were announced in the 2006
Ontario Budget. The proposed
amendments must be passed by
the Legislature and receive Royal
Assent to become law.
- Simplified Calculation of RST for Computer Program Services - Pilot Project, January 2006
The 2005 Budget announced the
Simplified Calculation, a pilot
project for small businesses that
provide computer program related
services. The Simplified
Calculation
consists of an optional method for
calculating retail sales tax on
sales that include both taxable
and non-taxable services related
to computer programs. This notice
explains how the Simplified
Calculation works and who may
participate.
- 2005 Fall Budget Bill Highlights, November 2005
On November 2, 2005, the Ontario
Government introduced Bill 18,
Budget Measures Act, 2005 (No.
2). This bill includes proposed
amendments to the Retail Sales
Tax Act to implement
measures announced in the May
2005 Ontario Budget, as well as
other technical amendments.
- Pay-Per-View Services Provided to Hotel Guests, September 2005
This notice explains how Retail
Sales Tax applies to pay-per-
view services provided to hotel
guests.
- Booster Seats Used in Motor Vehicles, August 2005
The 2005 Ontario Budget proposed
that the exemption from Retail
Sales Tax (RST) for child car seats
be expanded to include child
booster seats used in motor
vehicles. The expansion of the RST
exemption to cover booster seats
would parallel amendments to
Ontario's Highway Traffic Act (HTA).
This notice outlines this change.
- Simplification of Purchase Exemption Certificates, August 2005
This notice outlines changes to the
rules governing Purchase
Exemption Certificates (PECs).
- Retail Sales Tax Rebate for Wind, Micro Hydro-Electric and Geothermal Energy Systems, June 2005
This notice explains how you can
receive a rebate for Retail Sales
Tax (RST) paid on the purchase of
a wind, micro hydro-electric or
geothermal energy system
installed into residential premises,
including a multi-residential
building, or on any upgrade or
expansion to that system.
- Hot Tubs, Spas and Swimming Pools, June 2005
This notice clarifies how Retail
Sales Tax (RST) applies to the sale
and installation of swimming pools,
hot tubs (both hard-wall and soft-
wall) and spas. There has been no
change in the supporting
legislation and/or policy.
- Destination Marketing Fee, May 2005
As announced on May 11, 2005,
the Ontario Government has
proposed legislation
to extend the Retail Sales Tax
(RST) exemption available on the
Destination Marketing Fee (DMF)
charged on transient
accommodation, from May 19,
2005 to June 30, 2006. The
legislation must be passed by the
Legislature and receive Royal
Assent to become law.
- 2005 Ontario Budget Highlights, May 2005
On May 11, 2005, a number of
measures relating to the Retail
Sales Tax (RST) Act and its
regulations were announced in
the 2005 Ontario Budget. The
legislation must be passed by the
Legislature and receive Royal
Assent to become law.
- Destination Marketing Fee, December 2004
This notice explains how retail
sales tax (RST) applies to
destination marketing fees
charged by vendors who provide
transient accommodation, and
outlines a new condition for
exemption.
- 2004 Ontario Budget Highlights, May 2004
On May 18, 2004, a number of
measures relating to the Retail
Sales Tax (RST) Act and its
regulations were announced in
the 2004 Ontario Budget. The
legislation must receive passage
by the Legislature and Royal
Assent to become law.
- Rebate on New Energy-Efficient Electrical Household Appliances Extended to July 31, 2004
Effective July 31, 2004, the rebate
program for Retail Sales Tax paid
on new energy-efficient electrical
household appliances ended.
Eligible purchases must be made
on or before July 31, 2004 and be
delivered on or before September
15, 2004.
- Reinforced Concrete Used in the Construction of Exempt Production Machinery or Equipment, August 2003
This Notice provides details of the
conditions under which reinforced
concrete may be purchased
exempt from RST.
- Retail Sales Tax Rebate for Building Materials Incorporated Into Electricity Generating, Qualifying Nuclear and Deep Lake-Water Cooling Facilities, July 2003
This Notice explains how owners
of eligible electricity generating
facilities or deep lake-water
cooling
facilities may receive a rebate of
Retail Sales Tax (RST).
- Retail Sales Tax Rebate for Solar Energy Systems, May 2003
This Notice explains how you can
receive a rebate of Retail Sales
Tax
(RST) paid on the purchase of a
new solar energy system.
- Repair or Replacement of Goods Under a Contract of Insurance, April 2003
This Notice explains how Retail
Sales Tax (RST) applies to tangible
personal property (TPP) repaired
or
replaced under a contract of
insurance.
- Refund Information - Temporary RST Exemption on Accommodations and Admissions to Places of Amusement in Ontario, May 2003
On April 30, 2003, the Ontario
Legislature passed legislation to
exempt from Retail Sales Tax (RST)
all transient accommodation and
prices of admission to places of
amusement throughout the
Province of Ontario provided after
April 30, 2003 and before October
1, 2003.
This Information Notice provides
information about claiming a
refund
of RST that has been paid
on accommodation and prices of
admission relating to stays or
events during the temporary
exemption period.
- Third Party Contracts for Service, Maintenance or Warranty of Tangible Personal Property, April 2003
This Notice clarifies how Retail
Sales Tax (RST) applies when a
third party undertakes to fulfill a
warrantor's obligation under a
contract for the service,
maintenance or warranty of
tangible personal property (TPP).
- 2003 Ontario Budget Highlights, March 2003
On March 27, 2003, a number of
measures relating to the Retail
Sales Tax Act and its regulations
were announced in the Ontario
Budget. These measures will be
effective upon enactment by the
Legislature. This Information
Notice provides details relating to
the announced measures.
- Tax Exemptions Granted Under Founding Statutes, October 2002
This Notice clarifies how Retail
Sales Tax
(RST) applies to purchases of
taxable
tangible personal property (TPP)
and
taxable services by organizations,
such
as hospitals, universities and
museums,
that have tax-exempting
provisions
in
their founding statutes.
- Audio Books Purchased by Persons Who are Legally Blind, August 2002
This notice explains how audio
books can
be purchased exempt from Retail
Sales
Tax (RST) by, or on behalf of,
persons
who are legally blind. This
exemption
was announced in the 2001
Ontario
Budget.
- Tobacco Products Exempt from Retail Sales Tax, June 2002
This notice explains the Ontario
retail
sales tax changes with respect to
the
proposed tobacco tax rate
increases and
changes to the structure of
tobacco
taxation.
- Repairs to Multijurisdictional Vehicles and Trailers, January 2002
This notice clarifies how Ontario
retail sales tax applies to the
purchase of repair parts, labour
and warranty
or
maintenance services for
multijurisdictional vehicles and
trailers.
- Special Exemption for Cereal Packages that Include Taxable Goods, January 2002
This notice clarifies who Ontario
retail
sales tax applies to packages of
cereal
that include taxable goods.
- Reciprocal Insurance Exchanges, July 2001
This notice sets out the Retail
Sales Tax
Branch's new policy with respect
to
the
application of tax to Reciprocal
Insurance
Exchanges. The change is
effective
August 1, 2001.
- All-Inclusive Vacation Packages, June 2001
This notice clarifies how Ontario
retail sales tax applies to all-
inclusive vacation or tour
packages, such as canoeing,
kayaking or other adventure-type
tours.
- Toner and Developer Provided to Customers under Photocopier Price-Per-Copy Service Agreements, January 2000
This notice explains the new Retail
Sales
Tax Branch's policy relating to
toner and
developer provided to customers
under a
photocopier price-per-copy service
agreement.
- Tax Status of Drive Clean Charges, April 1999
This notice describes how Ontario
retail
sales tax applies to the Drive
Clean
emissions test and related labour
charges
and parts.
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