News and Insights

Ontario Retail Sales Tax Guide 810, “Municipalities”

Tax Development Jul 14, 2009

Ontario has recently issued this guide to help municipalities understand how retail sales tax applies to their sales and purchases. Generally, a municipality may provide both taxable and non-taxable goods and services. The guide discusses how tax applies for various activities provided by a municipality, including admissions, blue box and green bin distribution, fire fighting vehicles, libraries, parking fees and water and sewage treatment plants.

ON Guide 810