HST/ whats exempted and whats not

Hello Friends be ready to pay HST on following Items.

Items and services that were exempt from provincial sales tax and subject only to the five per cent GST, but now will be taxed a full 13 per cent under the new harmonized sales tax:


• Gasoline

• Utilities (heating/hydro/natural gas)

• Internet bills

• Adult footwear under $30

• Admissions under $4

(e.g. swimming pool, skating rink)

• Veterinary care

• Personal services (e.g. hair stylist, massage).

• Professional services (e.g. lawyers, accountants)

• Mutual fund management fees

• Membership fees (e.g. gym)

• New homes over $400,000

• Real estate commissions

• Commercial property rentals and leases

• Landscaping

• Vitamins

• Postal stamps and courier fees

• Golf green fees and ski resort lift tickets

• Most admissions to live theatres

• Taxi fares

• Conferences and seminars

• Dry cleaning

• Carpet cleaning

• Labour costs related to home renovation

• Motor vehicle services (towing, car washing)

• Ice rink rental

• Hotels

• Overnight summer camps

• Domestic air travel

• Domestic rail travel

• Bus tickets

• Christmas trees

• Electrical and plumbing services

• Snowplowing

• Bicycles

• Funeral costs

• Doctor fees not covered by OHIP, dentist fees

• Web page design

• Advertising in newspapers, magazines and other media


Not taxed


Items that were exempt from provincial tax and GST, and will be exempt from HST:

• Basic groceries

• Prescription drugs

• Resale homes

• Certain medical devices

• Most healthcare services

• Pharmacist dispensing fees

• Most educational services

• Childcare services

• Municipal public transportation

• Municipal water

• Residential rent

• Condominium fees

• Auto insurance

• Home insurance *

• Music lessons

• Mortgage interest costs

• Adult incontinence products

* Had been subject to provincial tax, but not GST.


Items that were exempt from provincial tax, and will be exempt from the eight-per-cent Ontario portion of HST*:


• Qualifying prepared food and beverages sold for $4 or less

• Children's clothing and footwear

• Children's car seats

• Diapers

• Feminine hygiene products

• Books

• Newspapers



* Provincial portion is calculated as a ‘point-of-sale rebate'

Read more: http://www.nationalpost.com/news/story.html?id=2304998#ixzz0ePnVHuGh
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Rajwinder Saggu

Rajwinder Saggu

CENTURY 21 Green Realty Inc., Brokerage*
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