What should be included in Line 3 of the RST return?
Line 3 is used to report and remit any RST owed on taxable goods and services that were purchased exempt from RST, but which are used in your business or for your own use. This includes items taken from your exempt inventory, goods brought into Ontario, or items used in fulfilling a real property construction contract. For additional information, please refer to the Instructions and Working Copies for Retail Sales Tax Returns.