Subscription fees paid for the right to access certain online databases
The Ontario Ministry of Finance has recently issued a ruling that subscription fees paid for the right to access certain online databases are not subject to retail sales tax. An application for a refund of taxes paid can be submitted.
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"This article provides information of a general nature only. It may no longer be current. It does
not provide legal advice nor should it be relied upon. If you have specific legal questions you
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