The following are exempt from the B.C. provincial portion of sales tax.
- Gasoline, ethanol, diesel and bio-diesel when used in motor vehicles as well as locomotive fuel used for trains, marine diesel used for boats, and aviation fuel and jet fuel used for aircraft.
- Children’s-sized clothing and footwear
- Children’s car seats and car booster seats
- Feminine hygiene products
Also all goods and services currently exempt from the GST, will be exempt from the HST. These include:
- basic groceries
- prescription drugs
- residential rent
The B.C. Government has promised that low income families (under $25,000) and individuals (under $20,000) will receive $230 credit.
Residential energy rebate
- A rebate will be set up to ensure that HST will not increase the cost of heat or power in residential homes.
- New home buyers will not pay more in taxes than they would have under the old embedded PST system. This is applicable for houses under $525,000.
- New houses over $525,000 will receive a maximum of $26,250
- Used homes are not subject to HST