Regulation - Minister

Point of Sale Rebates

Regulation Number(s):
Instrument Type:
Regulation - Minister
Bill or Act:
Retail Sales Tax Act
Summary of Decision:
Regulation 262/10 filed June 28, 2010.
Further Information:
Proposal Number:
Posting Date:
September 2, 2010
Summary of Proposal:
The new regulation under the Retail Sales Tax Act implements the definitions of the following qualifying property for the purposes of the Harmonized Sales Tax (HST) point-of-sale rebates effective July 1, 2010:

• Books;

• Children’s clothing, footwear and diapers;

• Feminine hygiene products;

• Prepared food and beverages that are ready for immediate consumption of not more than $4; and

• Newspapers.
Contact Address:
Clarence Tong
Ministry of Finance
Corporate and Commodity Taxation Branch
2nd Floor, Frost Building North, 95 Grosvenor Street
Toronto, Ontario
M7A 1Z1
Phone: (416) 314-9410
Effective Date:
June 28, 2010