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ORST (PST) Purchases from Suppliers outside Ontario
Purchases from Ontario Suppliers
Purchases from Suppliers outside Ontario
Self-assessing Ontario Retail Sales Tax
Out-of-province suppliers who do not have a presence in Ontario, but who make sales of taxable goods and services to customers in Ontario, may voluntarily register with the Ontario Government to collect Ontario Retail Sales Tax. If the supplier does not charge and collect PST, the purchaser is required to self-assess the tax due and pay it to the Minister of Finance.
For imported items sent by mail, tax is
collected at postal and courier outlets on taxable items delivered in
Ontario from outside Canada that have a value of at least $20, and the
Canada Post Corporation and its agents are designated collection agents
for these purposes.
Goods imported through the commercial
import stream by businesses and other institutions are not subject to
collection of retail sales tax at the border. The Retail Sales Tax Act
requires that, where tax has not been collected by a registered vendor
on taxable goods brought into the province of Ontario, the purchaser
must self-assess the tax due and remit the tax directly to the
Ministry of Finance. Tax is due based on the equivalent Canadian dollar
value.