Provincial Tax

Ontario has an array of provincial taxes which impacted organizations that operate or do business in Ontario.

As of July 1, 2010, the Ontario Retail Sales Tax (RST) has been replaced by the GST/HST regime. RST continues, however, to apply to sales of used vehicles and group insurance.

Premium taxes are levied at 2% on group-type insurance in a similar manner as the RST on insurance, and together represent a 10% tax on insurance premiums.

Land Transfer Tax (LTT) is applied at the provincial level on the transfer of real property in Ontario. The City of Toronto also imposes its own LTT at the municipal level.

Ontario has a number of other taxes including gasoline, aviation fuel, hotel, and tobacco tax.

Our lawyers have a strong understanding of Ontario’s taxes and are uniquely positioned to assist in resolving tax issues.

Commodity Tax (GST/HST)

For further information on this specific area of practice, please contact our specialized and dedicated tax lawyers: