News and Insights

December 31, 2012 - Ontario Retail Sales Tax Refund and Rebate Application Deadline

Tax Development Oct 05, 2012

On October 4, 2012, the Ontario Ministry of Finance issued a reminder to individuals, businesses and charitable associations of the December 31, 2012 deadline for filing applications for refunds or rebates of Retail Sales Tax (“RST”).  To further facilitate the wind-down of RST, the application period for filing refunds and rebates has been shortened from the previously announced four year period.  This deadline does not apply to refunds or rebates of tax paid in respect of transactions related to insurance premiums or private transfers of used vehicles as these transactions are still subject to RST after July 1, 2010.

RST Information Notice
RST Guide 700 - Refunds and Adjustments
Refund/Rebate Application Form
Frequently Asked Questions