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HST: What’s exempt and what’s not

Products and services subject to new harmonized sales tax, increasing the cost by 8%:

“¢ 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

Exempt from harmonized sales tax:

“¢ 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

“¢ 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.

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