Ontario Information Notice, “Product Stewardship Fees”

The province has recently issued this notice to explain how retailsales tax applies to product stewardship fees that are passed on to consumers. Stewardship fees are imposed by Stewardship Ontario on industry stewards that distribute or sell products such as paint, antifreeze, pesticides and single use batteries. When retailers choose to recover these stewardship fees by passing the cost on to their customers either by higher prices or separate charges, these costs form part of the fair value of the taxable product or service provided and are subject to retail sales tax.

ON Notice Product Stewardship Fees