Some purchases will likely cost more because some goods and services that were not subject to the PST will be subject to the provincial portion (eight per cent) of the HST for the first time. However, 83 per cent of consumer purchases will not see a new tax. In fact, on a number of items, prices will eventually come down.
Taxable Status of Goods and Services for Consumers Under the HST – Examples
No Change in Taxable/Exempt Status
- Admissions to Sporting Events
- Adult Incontinence Products
- Auto Insurance
- Auto Rentals
- Basic Groceries
- Books
- Cable TV Service
- Cell Phone Charges
- Certain Medical Devices
- Child Car Seats and Car Booster Seats
- Child Care Services
- Children's Clothing
- Children's Footwear
- Cleaning Products (e.g., Soaps, Detergents)
- Clothing
- Crafting Supplies (Scissors, Yarn)
- Diapers
- Feminine Hygiene Products
- Furniture
- Home Insurance
- Home Maintenance Equipment (Lawnmowers, Snow Blowers, Sprinklers)
- Home Phone Services
- Luggage, Briefcases, Bags, etc.
- Mortgage Interest Costs
- Most Educational Services
- Most Health Care Services
- Movie Tickets
- Municipal Public Transportation
- Municipal Water
- Music Lessons
- Newspapers
- Over-the-Counter Medication
- Pharmacist Dispensing Fees
- Prepackaged Computer Software
- Prepared Foods Sold for $4 or Less
- Prescription Drugs
- Radios, Stereos, CD Equipment and Accessories
- Refrigerators and Freezers
- Residential Rent
- Restaurant Meals
- Tailoring
- Toys
- TVs, DVDs and Accessories
- Vehicle Repairs (Parts and Labour)
- Vehicles and Parts
Change in Taxable Status
- Electricity
- Gasoline
- Heating Fuels
- Internet Access Fees
- Personal Services (e.g., Hairstyling)
- Professional Services (e.g., Legal, Accounting and Real Estate Fees and Commissions)
- Tobacco