ORST (PST) Tax Exemptions Overview

Tax Exemptions Overview

Conditional Exemptions

Unconditional Exemptions

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.