In general, the Harmonized Sales Tax rate of 13 per cent applies to all goods and services.
In Ontario, the HST is not charged on the following items:
- Basic groceries
- Prescription drugs
- Some medical devices
- Municipal public transit
- Health and education services
- Legal aid
- Most financial services
- Child care
- Tutoring
- Music lessons
- Residential rents
Consumers
Consumers do not have to pay the Ontario portion (eight per cent) of the HST for:
- Qualified prepared food and beverages sold for a total of $4 and under
- Print newspapers
- Children's clothing and footwear
- Children's car seats and car booster seats
- Diapers
- Feminine hygiene products
- Books (including audio books)
Homebuyers
Buyers of new homes receive a rebate of up to $24,000 regardless of the price of the new home.
- Buyers of new residential rental properties receive a similar rebate.
- The HST does not apply to purchases of resale homes.
First Nations
First Nations status card holders are eligible for a point-of-sale exemption from paying the 8 per cent provincial part of the HST for qualifying off-reserve purchases.
