What's Taxable Under the HST and What's Not?
What's Taxable Under the HST and What's Not?
Answering your questions about Ontario's Harmonized Sales Tax
Here are examples of common products and services and how they will be affected by the HST.
CLOTHING AND FOOTWEAR:
Adult Clothing Children's Clothing Shoe Repair Service Children's Footwear
Tailoring Services Dry Cleaning Service
GST-taxable before July 1, 2010
5% 5% 5% 5%
5% 5%
PST-taxable before July 1, 2010
8% No PST 8% No PST if $30 or less
8% No PST
Is there a change to the amount of tax payable
under the HST? No (remains 13%) No (remains 5%) No (remains 13%) No for footwear up to size 6 (remains 5%) No (remains 13%) Yes (changes to 13%)
FOOD AND BEVERAGES:
Did You Know? 6.6 million families and individuals in Ontario will receive sales tax transition benefits in three instalments over one year beginning in June 2010.
Basic Groceries (e.g., Dairy, Meat, Vegetables, Canned Goods)
Snack Foods (e.g., Chips, Pop)
Qualifying Prepared Food and Beverages Sold for $4.00 or Less
Restaurant Meals for More than $4.00
Alcoholic Beverages
GST-taxable before July 1, 2010
No GST
5% 5%
5%
5%
PST-taxable before July 1, 2010
No PST
8% No PST
8%
10-12%
Is there a change to the amount of tax payable
under the HST? No HST
No (remains 13%) No (remains 5%)
No (remains 13%)
HST 13%1
1 Although sales tax on alcohol is decreasing, other alcohol fees and taxes are changing to continue to support social responsibility.
Page 1
HOME SERVICES:
Did You Know? 93 per cent of all homes sold in Ontario, on average, will not be subject to an additional tax amount under HST.
GST-taxable before July 1, 2010
Cable Television Services
Cell Phone Services
Municipal Water
Home Maintenance Equipment
Home Phone Services
Home Service Calls to Repair Free-Standing Appliances such as Stoves, Refrigerators, Washers, Dryers, and Televisions
Home Insurance
Electricity and Heating (e.g., Natural Gas/Oil for Home)
Internet Access Services
Home Service Calls by Electrician/ Plumber/Carpenter to Maintain or Repair Furnace, Leaky Faucets, Bathtub, Toilet, Electrical Wiring, etc.
Landscaping, Lawn-Care and Private Snow Removal
5% 5% No GST 5% 5% 5%
No GST 5% 5% 5%
5%
PST-taxable before July 1, 2010
8% 8% No PST 8% 8% 8%
Is there a change to the amount of tax payable
under the HST? No (remains 13%) No (remains 13%) No HST No (remains 13%) No (remains 13%) No (remains 13%)
8% No PST
No PST No PST
No (remains 8%) Yes (changes to 13%)
Yes (changes to 13%) Yes (changes to 13%)
No PST
Yes (changes to 13%)
Page 2
ACCOMMODATION, TRAVEL AND PASSENGER TRANSPORTATION SERVICES:
GST-taxable before July 1, 2010
Luggage, Briefcases, Bags, etc.
Municipal Public Transit
GO Transit
Air travel originating in Ontario and terminating in the U.S.2
Air travel originating in Ontario and terminating outside of Canada and the U.S.3
Rail, boat and bus travel originating in Ontario and terminating outside of Canada
Hotel Rooms
Taxis
Camp Sites
Domestic air, rail, boat and bus travel originating in Ontario
5% No GST No GST 5%
No GST
No GST
5% 5% 5% 5%
PST-taxable before July 1, 2010
8% No PST No PST No PST
No PST
Is there a change to the amount of tax payable
under the HST? No (remains 13%) No HST No HST No (remains 5%)
No HST
No PST
No HST
5% No PST No PST No PST
Yes (changes to 13%) Yes (changes to 13%) Yes (changes to 13%) Yes (changes to 13%)
2 Includes air travel terminating in the French islands of St. Pierre and Miquelon but does not include air travel terminating in Hawaii. 3 Includes air travel terminating in Hawaii but does not include air travel terminating in the French islands of St. Pierre and Miquelon.
Page 3
AROUND THE HOUSE:
Did You Know? The comprehensive tax package provides Ontarians with $11.8 billion in tax relief over three years.
GST-taxable before July 1, 2010
Cleaning Products
5%
Laundry Detergent, Fabric Softeners 5%
Household Furniture
5%
Refrigerators and Freezers
5%
Pre-Packaged Computer Software 5%
Books (including Audio Books)
5%
Newspapers
5%
Office Supplies, Stationery
5%
Landscaping Materials
5%
including Sod, Seeds, Plants
Linens (e.g., Blankets, Towels,
5%
Sheets)
Tents, Sleeping Bags, Camping
5%
Supplies
Tools
5%
Patio Furniture
5%
Barbeques, Lawnmowers,
5%
Snowblowers, Sprinklers
Toys (e.g., Puzzles, Games, Action 5% Figures, Dolls, Playsets)
Outdoor Play Equipment
5%
(e.g., Swing Sets, Sandboxes,
Slides)
Craft Supplies
5%
Building Materials (e.g., Lumber,
5%
Concrete Mix)
Magazines Purchased at Retail
5%
Magazines Purchased by
5%
Subscription
Home Renovations
5%
PST-taxable before July 1, 2010
8% 8% 8% 8% 8% No PST No PST 8% 8%
8%
8%
8% 8% 8%
8%
8%
Is there a change to the amount of tax payable
under the HST? No (remains 13%) No (remains 13%) No (remains 13%) No (remains 13%) No (remains 13%) No (remains 5%) No (remains 5%) No (remains 13%) No (remains 13%)
No (remains 13%)
No (remains 13%)
No (remains 13%) No (remains 13%) No (remains 13%)
No (remains 13%)
No (remains 13%)
8% 8%
8% No PST
No PST
No (remains 13%) No (remains 13%)
No (remains 13%) Yes (changes to 13%)
Yes (changes to 13%)
Page 4
MOTORIZED VEHICLES:
Vehicle Parts Short-Term Auto Rentals Lease of a Vehicle Child Car Seats and Booster Seats Auto Insurance Labour Charges to Repair Vehicle Oil Change Tires Window Repair Purchase of Vehicle from Dealer Boats Snowmobiles Recreational Vehicles Private Resale of Car (including Registration) Gasoline/Diesel
GST-taxable before July 1, 2010
5% 5% 5% 5% No GST 5% 5% 5% 5% 5% 5% 5% 5% No GST
5%
PST-taxable before July 1, 2010
8% 8% 8% No PST No PST 8% 8% 8% 8% 8% 8% 8% 8% 8%
No PST
Is there a change to the amount of tax payable
under the HST? No (remains 13%) No (remains 13%) No (remains 13%) No (remains 5%) No HST No (remains 13%) No (remains 13%) No (remains 13%) No (remains 13%) No (remains 13%) No (remains 13%) No (remains 13%) No (remains 13%) Yes4 (changes to 13%)
Yes (changes to 13%)
4 HST does not apply; however, Ontario will maintain the PST on private transfers of used vehicles at a rate of 13 per cent to help ensure a level playing field between sales by dealerships and private sales.
HOME PURCHASES:
New Homes up to $400,000 New Homes over $400,000 Resale Homes Real Estate Commissions
GST-taxable before July 1, 2010
5% 5% No GST 5%
PST-taxable before July 1, 2010
No PST No PST No PST No PST
Is there a change to the amount of tax payable
under the HST? No change5 Yes5A
No HST Yes (changes to 13%)
5 The new housing rebate will be 75 per cent of the Ontario component of the HST, up to a maximum of $24,000. The rebate will ensure that buyers of homes priced up to $400,000 will, on average, pay no more tax than under the PST system. However, applicable PST on building supplies is embedded in the price of the home.
5A New homes purchased as primary residences, valued at $400,000 or more, will be eligible for the maximum new housing rebate of $24,000.
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