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 you will be charged:
- GST -- the federal Goods and Services Tax of 5%. This is a value-added consumption tax that applies to most goods, purchased gifts, food/beverages, and services, including most hotel and motel accommodation.
- PST -- the Ontario provincial sales tax of 8% on any goods you buy, but not on services or accommodation.
- Room Tax -- a 5% provincial tax (in place of PST) on most tourist accommodation charges, as well as the 5% GST.
- Food Service -- In restaurants, 5% GST and 8% PST will be added to the food portion of your final bill, as well as . . .
- Liquor Service -- a provincial tax on alcoholic beverages (10%, in addition to the 5% GST).
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, visit the Ministry of Revenue website and download the General Application for Refund of Retail Sales Tax.
