Ontario Retail Sales Tax Guide Number 401, “Manufacturing Contractors”

The province has recently updated and reformatted this guide in an easier to read layout. The guide now includes definitions relevant to manufacturing contractors, including examples of what constitute real property (e.g., buildings, fences an dutility poles) and fixtures when permanently attached to real property (e.g., cabinets, counters andcentral heating or air conditioning). The new guide now includes a section describing special circumstances that should be considered when determining the tax status of a transaction.

ON RST 401