Forms and Publications

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Forms

• Addendum to Sworn Statement when Claiming a Retail Sales Tax Exemption on the Transfer of a Motor Vehicle between Corporations or Corporation and Shareholder
  This addendum is only required when a vehicle recipient wants to claim an exemption from Retail Sales Tax (RST) for the transfer of a motor vehicle between related corporations or between a corporation and a shareholder. Once completed, it must be attached to the Ministry of Finance Sworn Statement for the Transfer of a Used Vehicle in the Province of Ontario, along with the other supporting documentation.
• Application for Rebate of the Ontario Portion of the Harmonized Sales Tax (HST) for First Nations
  Eligible First Nations people, bands, and Ontario First Nations reserve band councils must use the attached rebate application form when claiming a rebate for the 8% Ontario portion of the Harmonized Sales Tax, paid on qualifying goods and services purchased off-reserve.
• Application for Refund of Ontario Retail Sales Tax for Motor Vehicles Purchased Privately
  This form is to be completed when claiming a refund of RST for a motor vehicle purchased in Ontario.
• Application for Refund of Retail Sales Tax on Insurance or Benefit Plan Premiums
  To apply for a refund of Retail Sales Tax paid on insurance or benefit plan premiums.
• Application for Vendor Permit - Insurance and Benefits Plans
  A Vendor Permit is only required by persons that must collect and/or self-assess Retail Sales Tax (RST) on insurance and/or benefits plans.
• Authorizing or Cancelling a Representative
  Authorization for the ministry to collect and disclose personal information. The form also cancels an authorization that was previously given. An authorization is valid until the recipient cancels it in writing.
• Change of Address
  The Change of Address form can be used to advise the Ministry of Finance of any changes to your business address, mailing address or telephone number.
• Direct Deposit Request / Direct Deposit Authorization
  Use this form to start direct bank deposit.
• Motor Vehicle Appraisal Record - Used Vehicle Information Program
  This form is to be completed by an authorized Motor Vehicle Dealer OR a recognized independent appraiser for the transfer of a Used Motor Vehicle in Ontario.
• Notice of Appeal
  Form used to file an appeal.
• Notice of Objection
  Form used to file an objection.
• Purchase Exemption Certificate (PEC) - Sample
  This form may be used by people who are qualified to claim an exemption from Retail Sales Tax on contracts of insurance or benefits plans.
• RST Clearance Certificate Checklist
  This Clearance Certificate Checklist will assist sellers, purchasers and their representatives when submitting a request for a Retail Sales Tax Clearance Certificate
• Sworn Statement for a Family Gift of a Used Motor Vehicle in the Province of Ontario
  This form is to be used when transferring a used motor vehicle between eligible family members in Ontario.
• Sworn Statement for the Transfer of a Used Motor Vehicle in the Province of Ontario
  This form is to be used when transferring a used motor vehicle in Ontario exempt from retail sales tax.

Publications

• Certificate of Indian Status Identity Cards
  Status Indians are not required to pay Ontario RST on most goods or services that will be consumed or used on a reserve. To receive the exemption the Status Indian must present their "Certificate of Indian Status" identity card at the time of purchase.
• Insurance and Benefits Plans
  How Retail Sales Tax applies to contracts of insurance premiums and benefits plans.
• Ontario First Nations Harmonized Sales Tax (HST) Rebate
  Learn about how to offer the HST rebate as a vendor and how to claim this rebate as a First Nations person.
• Penalties
  This guide explains the penalties, fines and other sanctions that may be imposed for failure to comply with the Retail Sales Tax Act (Act) and Regulations.
• Retail Sales Tax and Harmonized Sales Tax Information for the Transfer of Motor Vehicles Between Related Corporations or Corporations/Shareholders
  This publication outlines the Retail Sales Tax and Harmonized Sales Tax exemption (8% Ontario portion only) and required supporting documents for vehicle transfers between related corporations, and corporations and shareholders.
• Retail Sales Tax Exemption for Foreign Entities, Representatives and Officials
  How retail sales tax applies to specified vehicles purchased privately in Ontario or brought into or delivered in Ontario from another province and to certain insurance premiums and benefit plans.
• Road-Building Machines Reclassified as Commercial Motor Vehicles
  Effective July 1, 2017 certain Road-Building Machines will be reclassified as Commercial Motor Vehicles and will require licensing and registration under the Highway Traffic Act.
• Specified Vehicles
  This page explains how Retail Sales Tax applies to specified vehicles purchased privately in Ontario or that are purchased privately elsewhere in Canada and brought into Ontario for use.
• Transfer of Assets Between Related Persons
  This guide explains how retail sales tax applies to transfers of tangible personal property between related persons including corporations, partnerships and individuals.
• What's Taxable Off-Reserve Under the HST and What's Not
  Information about Ontario's Harmonized Sales Tax Point-of-Sale Exemption for First Nations.

If you have trouble accessing one of these documents in your browser:

• Save it to your computer by right clicking on the link and selecting “Save Link As…”
• Save the file on the desktop (default selection) or browse to save the file in the directory of choice
• Once the file is saved, open the saved file using Adobe Reader

Updated: June 22, 2022

Published: March 23, 2022