ORST (PST) Purchases from Suppliers outside Ontario

Tax Exemptions Overview

Conditional Exemptions

Unconditional Exemptions

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.