Refunds and Rebates – Retail Sales Tax
The 2018 Ontario Fall Economic Outlook and Fiscal Review made a technical amendment to remove a spent provision that provided one-time support to businesses during the transition to Harmonized Sales Tax in 2010 (Retail Sales Tax Act). The Minister of Finance will stop re-issuing stale-dated cheques for Small Business Transition Support payments on December 31, 2018.
For more information, see Schedule 37 of Bill 57, Restoring Trust, Transparency and Accountability Act, 2018.
If you have a stale-dated cheque for the small business transition payment, contact the Ministry of Finance at 1-866-668-8297.
A refund is for tax that has been overpaid or incorrectly paid, and is returned to a business or individual under a taxing statute or regulation. A refund is also for persons who have remitted to the Minister amounts in excess of the tax collectable or payable.
A rebate is for tax properly paid and is subsequently returned to a business or individual under a rebate provision.
An application for refund and all supporting documents, including documents showing proof of payment of tax or amounts remitted, must be received by the Ministry of Finance within four years from the date the tax was paid.
The Ontario Ministry of Finance offers a Direct Deposit service where refund and rebate payments are deposited directly into your account at the bank of your choice.