ORST (PST) Unconditional Exemptions

Tax Exemptions Overview

Conditional Exemptions

Unconditional Exemptions

Purchases from Ontario Suppliers

Purchases from Suppliers outside Ontario

Self-assessing Ontario Retail Sales Tax

tems within this classification are unconditionally exempt of Ontario Retail Sales Tax and do not require the issuance of a certificate of exemption.

Some of the unconditionally exempt items the University buys include:

  • audio visual materials such as films, filmstrips, audio tapes, audio discs, video tapes and video discs of an educational nature and not for commercial exhibition for profit (excluded from the exemption are microfilm, microfiche, and CD-ROMs, as well as equipment used to play or show these materials)
  • books
  • equipment designed solely for people with physical disabilities (i.e. braillers and braille typewriters)
  • equipment that is to be used by the Seminary in that part of their premises where religious worship is regularly conducted
  • publications of a religious nature including pamphlets and booklets published solely for the promotion of religion (excluded from the exemption are directories, catalogues and stationery)

Other Unconditional Exemptions

Footwear

Footwear costing $30 or less is exempt from ORST(PST) regardless of the size.

Food Products

Exempt food products include basic grocery food items, poultry, and other livestock purchased for human consumption, insulin, vitamins, artificial sweeteners and any dietary supplement that is not a drug or medicine.

Exempt food items do not include candies, confections, snack foods and soft drinks, liquor, beer, wine, malts, chewing gum, lozenges, pet foods, or prepared food products exceeding four dollars when purchased from an eating establishment.

Drugs and Medicines

ORST(PST) is not applicable to drugs and medicines when sold on the prescription of a physician, dentist or veterinarian.