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Retail Sales Tax Refund and Rebate Application - Approaching Deadline


Richard Weber on October 10, 2012 in Harmonized Sales Tax (HST)

All applications for a rebate or refund of RST paid MUST be received by the Ministry of Finance by December 31, 2012 to be considered.

The December 31, 2012 deadline will not apply to applications for refunds or rebates of RST paid in respect of insurance premiums and for private transfers of used vehicles.  The existing refund and rebate periods continue to apply for both these areas. 

Background

Effective July 1, 2010, Ontario's Retail Sales Tax (RST) was replaced with a value-added tax and combined with the federal Goods and Services Tax (GST) to create the federally administered Harmonized Sales Tax (HST).

The RST and related exemptions, special rates, credits and rebates generally ended for transactions on or after July 1, 2010, with the exception of RST on insurance premiums and private transfers of used vehicles.

To further facilitate the wind-down of RST, the periods to apply for an RST refund or rebate have been shortened.

Time Limitation

Previously, a taxpayer could apply for refunds or rebates of RST (other than RST paid in respect of insurance premiums and for private purchases of specified vehicles) until the time limits for claiming them had expired, or June 30, 2014, whichever was earlier.

Taxpayers must now apply for refunds or rebates of RST (other than RST paid in respect of insurance premiums and for private purchases of specified vehicles) before the time limits for claiming them have expired, or December 31, 2012, whichever is earlier.

What is an RST Refund/Rebate?

  • A refund refers to tax that was paid in error.
  • A rebate refers to tax that was properly paid and is subsequently returned to the purchaser under a rebate provision in the Retail Sales Tax Act.

For information on specific refunds/rebates read RST Guide 700 – Refunds, Rebates and Adjustments

Download Refund Form

General Application for Refund of Retail Sales Tax form (PDF – 274 KB)