News and Insights

Ontario Retail Sales Tax Guide 520, “Graphic Designers”

Tax Development Jun 15, 2009

Ontario has recently issued this guide to explain how retail sales tax applies to graphic design businesses. The guide gives examples of both taxable and non-taxable services provided by graphic designers and clarifies that the tax treatment of designs provided by electronic means only are non-taxable.

In addition, the guide discusses the types of services provided by graphic designers that may qualify as real property contracts, and the tax treatment of these contracts. Graphic design firms may also qualify as manufacturers where the production of tangible designs sold to others or produced for own use meet certain dollar thresholds.

ON Guide 520