News and Insights

Ontario Retail Sales Tax Notice, “Retail Sales Tax Paid in Error on Gift Cards”

Tax Development Dec 02, 2009

This notice has been issued by Ontario to remind taxpayers that Ontario Retail Sales Tax (ORST) does not apply to the purchase of gift cards.  Purchasers who have been charged ORST incorrectly on the sale of gift cards may request a refund from the vendor or claim a refund of ORST paid by filing a General Application for Refund of Retail Sales Tax within four years of the date the tax was paid.