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FREQUENTLY ASKED QUESTIONS

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QUESTION: What does the Provincial Sales Tax (PST) / Retail SalesTax (RST) apply to?
TOPIC: P.S.T.
ANSWER
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

RELATED LINKS
Related Resource Library Items
- PST information: RST information guides
- PST, GST/HST
User profiles which indicate this topic
- Mr. Paul Cass (Account 4it Canada Inc.)
- Mr. Emil Alphonsus (Alphonsus & Associates, Chartered accountants)
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