Things to Know About Ontario’s Taxes

Ontario has an 8% Provincial Sales Tax (PST), a 5% federal value-added General Services Tax (GST), special taxes on food and liquor in restaurants and a room tax on visitor accommodation.

As a visitor, the following taxes will apply:

• GST (5%) applies to most goods, purchased gifts, food/beverages, and services, including hotel accommodation
• PST (8%) applies to any goods you buy, but not on services or accommodation
• Room Tax (5%) applies, in place of PST, on Ontario travel accommodation charges, in addition to the GST (5%)
• Food Service – in restaurants, GST (5%) and PST (8%) will be added to all food items on the final bill
• Liquor Service – is a provincial tax (10%) on alcoholic beverages, in addition to GST (5%)

Retail Sales Tax (RST) Refund (or Provincial Sales Tax PST)

Visitors to Ontario are eligible to reclaim the provincial 8% Retail Sales Tax (RST) paid on goods permanently removed from Ontario within 30 days of purchase. To qualify, RST paid on each purchase must total at least $50 (Canadian), before taxes. Please note that a refund is not available for the RST paid on accommodation or on taxable services. For more information about the RST refund and to obtain an application form, call 1-800-263-7965 (within Canada) or 1-905-432-3332 (outside Canada) or visit the Ministry of Revenue.

Goods and Service Tax/Harmonized Sales Tax (GST/HST) Refund

The Goods and Service tax/harmonized sales tax (GST/HST) refund is no longer available on personal goods and short term accommodations. A refund is still available for the GST/HST paid on eligible tour packages. Visit the Canada Revenue Agency ) for full details.

Helpful Link
Canada Revenue Agency