How Do You Charge & Remit The Retail Sales Tax In Ontario?

Here's an outline of the process of charging, collecting, and remitting retail sales tax (RST) in Ontario, using the example of a small retail business. This provincial sales tax explanation also applies to small businesses in B.C., Saskatchewan and Manitoba. Related: Grappling With The GST or HST - All about GST (HST) registration, including who has to register for the GST/HST and how, the small supplier exemption, GST exempt goods and services, Input Tax Credits, and the GST/HST filing and refund procedure.

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