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Retail Sales Tax – Final, Supplemental and Amended Returns

Final returns

All RST vendors will receive a final RST return that ends on June 30, 2010, even if the vendor’s normal reporting period ends after June 30, 2010. All final returns are due by July 23, 2010.

Supplemental returns

RST supplemental returns will be available for vendors to report RST collectable or received after June 30, 2010. These returns are due by the 23^rd of the month following the month in which the transaction takes place with the last supplemental returns being due by November 23, 2010.

An amount owing on a supplemental return cannot be paid at a financial institution and must be made either:

• In person at any ServiceOntario location; or
• By mail to 33 King Street West, P.O. Box 620, Oshawa, ON L1H 8E9

Cheques or money orders must be made in Canadian dollars and made payable to the Ministry of Finance.

Amended returns

Changes may be made to previously filed returns including the final and any supplemental returns by filing an amended return.

Example: A vendor writes off bad debts at the end of its fiscal period December 31, 2010. The vendor will have up to June 30, 2014 to file an amended return or apply for a bad debt rebate.

• Introduction of the Harmonized Sales Tax (HST) in Ontario
• Transitional rules for HST
• Winding down the Retail Sales Tax (RST)
• Temporary ITC Restrictions for Large Business
• Harmonized Sales Tax Checklist
• Retail Sales Tax Clearance Certificates
• Retail Sales Tax – Final, Supplemental and Amended Returns
• Retail Sales Tax Transitional Tax Rebate
• Contact Us

SB Partners LLP
3600 Billings Court, Suite 301
Burlington, Ontario, L7N 3N6
Telephone: (905) 632-5978
Toll Free: (866) 823-9990

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E-mail us at: answers@sbpartners.ca

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