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ORST (PST) Purchases from Ontario Suppliers
Purchases from Ontario Suppliers
Purchases from Suppliers outside Ontario
Self-assessing Ontario Retail Sales Tax
Governed by the regulations of the Ontario Retail Sales Tax Act, certain goods and services purchased for use within the Province of Ontario are taxable. Ontario suppliers are required to obtain a vendor's permit and to charge consumers provincial sales tax on taxable transactions. The general provincial sales tax rate is 8%.
Taxable services include:
- delivery and handling charges
- finance and interest charges
- admissions to places of amusement (10% tax)
- insurance
- labour provided to install, assemble, dismantle, adjust, repair or maintain tangible personal property
- the right to park a vehicle in a commercial parking space
- telecommunications services
- transient accommodation (5% tax)
- warranties and maintenance contracts in respect of tangible personal property
- rental and lease payments
Taxable Rentals or Leases
(ORST Guide 502)
An item that is taxable when sold to the end user is also taxable when rented or leased. Taxable items include:
- charges to install, assemble or dismantle goods
- collision damage waiver charges
- delivery and handling charges
- service contract charges
- surcharges
Examples of Taxable Labour:
| Business Equipment | |
| Repairs to: | calculators |
| computers photocopiers |
|
typewriters |
|
| Clothing & Shoe | clothing and shoe alterations & mending |
| Repairs including: | skate sharpening |
| Furniture & Appliance | furniture repair & reupholstery |
| Services: | repairs to appliances & televisions |
| Motor Vehicle | battery charging |
| Services: | engine tune-up, oil change & lube |
| repair & repainting of auto bodies | |
| tire installation, balancing & repair | |
| wheel alignment rustproofing & finish protection |
|
Miscellaneous: |
|
installation, configuration, modification or upgrade of a computer program |
|
| piano tuning, guitar & violin restringing | |
| potted plant maintenance, if the planters are moveable | |
| refinishing, restoring, and retouching works of art including paintings, | |
| sculptures & artifacts | |
| repair & rewinding of motors, generators & transformers | |
| stain protection of items such as furniture and upholstery in motor vehicles watch & jewelry repairs and maintenance |
|
| Service Charges: | Service and local travel charges associated with any of the above charges. |
|
Local service charges are expenses during a normal working day for items such as mileage and meals, but do not include other expenses, such as hotel and airfare costs. |
Examples of Non-taxable Labour:
| Installation of Items which become | built-in cupboards & appliances |
| Real Property: | lighting fixtures & bulbs |
| replacement windows | |
| water heaters & furnaces | |
| Motor Vehicle Services: | car washing & waxing |
| diagnosis, safety inspections & emissions tests | |
| only when no other work is done at the same time | |
| lock-out services | |
| towing & emergency battery boosting | |
| Personal Services: | dry cleaning |
| carpet, drapery & upholstery cleaning | |
| veterinary care | |
| Repair and Maintenance | building renovation |
| of Real Property: | lawn maintenance & tree surgery |
| painting, wallpapering, plastering & tilework | |
| plumbing & electrical work | |
| roofing | |
| work on central air conditioning & heating systems |