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ORST (PST) Tax Exemptions Overview
Tax Exemptions Overview
Purchases from Ontario Suppliers
Purchases from Suppliers outside Ontario
Self-assessing Ontario Retail Sales Tax
The Ontario Retail Sales Tax Act provides exemptions on certain goods and services generally and provides some additional exemptions specifically for Universities. These exemptions are detailed below and are classified as:
Conditional Exemptions:
Goods
or services qualifying for exemption within this classification are
conditional upon the type of item being purchased, the use to which the
goods are put and the purchaser. If an item qualifies as a conditional
exemption, a certificate must be issued to the supplier to support the
University's claim for tax exemption.
Unconditional Exemptions:
Items
within this classification are unconditionally exempt of tax and do not
require the issuance of a certificate of exemption.