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The following services are subject to RST in Ontario:
telecommunication services (e.g., telephone, cable, pay television) - transient accommodation for less than one month (hotels, motels, and bed and breakfasts) - labour provided to install, assemble, dismantle, adjust, repair or maintain tangible personal property and labour provided to install, configure, modify or upgrade a computer program - contracts for the service, maintenance or warranty of tangible personal property including a computer program; and commercial parking.
Source: Ontario Ministry of Revenue
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