Ontario's tax plan includes tax credits and benefits that help students with the financial pressures students they may face.
- There is generally no HST on tuition, basic groceries and municipal transit.
- To help adjust to the HST, single students received up to $300, and students who are married or are single parents received up to $1,000, under the Ontario Sales Tax Transition Benefit.
- The tax plan will help create almost 600,000 net new jobs by 2020.
Rebates and Exemptions
The HST is not charged on the following items commonly used by students:
- Tutoring and Tuition Fees[*]
- Residential rents
- Basic groceries
- Municipal public transit
- Health and education services
- Child care
- Music lessons
- Prescription drugs
In addition, Ontarians do not have to pay the provincial portion (eight per cent) of the HST for other items such as:
- Qualifying prepared food and beverages sold for $4 and under
- Newspapers
- Books (including audio books)
- Feminine hygiene products
[*] Paid to a school authority, a public college or university for courses for which a credit may be obtained toward a diploma or degree. For additional information on tuition fees, refer to CRA's GST/HST Notice 253 - Harmonized Sales Tax for Ontario and British Columbia - Questions and Answers for Public Service Bodies.
