News and Insights

Ontario Tax Tip, “Plastic Bags Sold by Retailers”

Tax Development Mar 15, 2009

Ontario has recently issued this tax tip to clarify how Ontario Retail Sales Tax (ORST) applies to the sale of plastic bags sold by retailers. Plastic bags are subject to ORST if the total amount of the taxable goods sold as part of the same transaction, including the bags, is 21 cents or more.

ON Tax Tip Plastic Bags