Harmonized Sales Tax
Learn more about the tax and rebates you may be eligible for.
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Effective July 1, 2010, the Harmonized Sales Tax (HST) replaced the 5% federal goods and services tax (GST) and the 8% retail sales tax (RST) on most goods and services in Ontario.
Currently, the Harmonized Sales Tax is 13% in Ontario. However, Ontario provides a rebate on the 8% provincial portion of the HST on specific items through a point-of-sale rebate.
The Canada Revenue Agency (CRA) administers and collects the HST on behalf of the Government of Ontario.
Retail Sales Tax (RST)
The Government of Ontario administers the RST. RST is a separate tax from the HST. RST still applies on certain purchases of insurance and benefits plans, as well as on private purchases of specified vehicles.
The Government of Ontario also administers the Ontario First Nations HST rebate.
The following information is found within this book: