Small Business Pointers - 901 - The Basics of Retail Sales Tax
This Pointer explains the basics of
Ontario retail sales tax to those
starting a small business in
Ontario
or who are already
operating one.
- 902 - Real Property Contractors
This Pointer provides basic Ontario
retail sales tax information for real
property
contractors or subcontractors who
are
installing or repairing real property
and
fixtures.
- 903 - Manufacturing Contractors
This Pointer will help you if you are
a real property contractor who
manufactures the goods that you
install.
- 904 - Used Motor Vehicle Dealers
This Pointer will help you if you are
a used motor vehicle dealer. It
explains the basic Retail Sales Tax
(RST) rules for your type of
business.
- 905 - Motor Vehicle Repairs
This Pointer provides basic Ontario
retail sales tax information for
those persons who repair motor
vehicles or who operate a service
station, garage, auto body shop,
machine shop, auto dealership,
muffler shop, lube or transmission
shop, or similar business.
- 906 - Prepared Foods
This Pointer will help if you sell
prepared foods from an eating
establishment. It explains the
basic Retail Sales Tax (RST) rules
for your type of business.
- 907 - Alcoholic Beverages
This Pointer provides basic Ontario
retail sales tax information
relating
to the sale of alcoholic beverages
in an establishment such as a
restaurant, bar, pub, hotel, resort
or caterers.
- 908 - Accommodation
This Pointer will help you if you
provide transient accommodation
services. It explains the basic
Retail Sales Tax (RST) rules for
your type of business.
- 909 - Admissions
This Pointer provides basic Ontario
retail sales tax information
relating
to charges of admission to places
of amusement or to view indoor or
outdoor performances and
entertainment.
- 910 - Convenience Stores
This Pointer provides basic Ontario
retail sales tax information
relating
to items sold by a variety or
convenience store, a smoke shop,
a gas bar that sells other goods,
or
a kiosk.
- 911 - Common RST Audit Issues
This Pointer highlights, in no
particular order, common issues
encountered during RST audits.
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