Updated December 10, 2013

Dear Steward,

As you may be aware, Ontario Tire Stewardship (OTS) had requested a GST/HST Ruling from the Canada Revenue Agency (CRA) regarding Stewardship Fees paid to Industry Funded Organizations. On October 28, 2013, CRA ruled that the Tire Stewardship Fee (TSF) as charged by Ontario Tire Stewardship (OTS) is not subject to the GST/HST in Ontario. Stewards may view the Ruling on the OTS website at the following link:

http://rethinktires.ca/wp-content/uploads/CRA-Tire-Stewardship-Fee-Ruling.pdf

It has been determined that Stewards are only responsible to pay the required Stewardship Fees and to file Stewardship reports. Stewards should note that GST/HST paid up to this point has been remitted to CRA and the issuance of this Ruling will not result in OTS refunding GST/HST paid on past remittances to Stewards. Effective immediately, Stewards are not required to pay GST/HST on TSF due and OTS has made the necessary changes to the TSF remittance form on the OTS website to remove the HST payment requirement.

Please note that the above-referenced ruling does not address nor does it change the application of GST/HST to the cost of Stewardship Fees passed on by the Stewards and retailers to purchasers of tires.

OTS would like to thank Stewards for their continued support of the program. Please do not hesitate to contact OTS with questions regarding this matter either by e-mail at info@RethinkTires.ca or by phone at 1-888-687-2202. We look forward to working with you to continue to deliver the Ontario Used Tires Program successfully.

This and other documents pertaining to Stewards can be found in the Steward section of our website.

Regards,

Andrew Horsman
Executive Director