What changes and doesn’t change under the HST(detail)

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     PST-taxable before July 1,2010     Is there a change to the amount of tax payable under the HST?

Cable Television Services     5%     8%     No (remains 13%)
Cell Phone Services     5%     8%     No (remains 13%)
Municipal Water     No GST     No PST     No HST
Home Maintenance Equipment     5%     8%     No (remains 13%)
Home Phone Services     5%     8%     No (remains 13%)
Home Service Calls to Repair Free-Standing Appliances such as Stoves, Refrigerators, Washers, Dryers, and Televisions     5%     8%     No (remains 13%)
Home Insurance     No GST     8%     No (remains 8%)
Cleaning Services     5%     No PST     Yes (changes to 13%)
Electricity and Heating (e.g., Natural Gas/Oil for Home)     5%     No PST     Yes (changes to 13%)
Internet Access Services     5%     No PST     Yes (changes to 13%)
Home Service Calls by Electrician/Plumber/Carpenter to Maintain or Repair Furnace, Leaky Faucets, Bathtub, Toilet, Electrical Wiring, etc.     5%     No PST     Yes (changes to 13%)
Landscaping, Lawn-Care and Private Snow Removal     5%     No PST     Yes (changes to 13%)

 
Accommodation, Travel and Passenger Transportation Services
      GST-taxable before July 1, 2010     PST-taxable before July 1,2010     Is there a change to the amount of tax payable under the HST?
Luggage, Briefcases, Bags, etc.     5%     8%     No (remains 13%)
Commercial Parking     5%     8%     No (remains 13%)
Municipal Public Transit     No GST     No PST     No HST
GO Transit     No GST     No PST     No HST
Air travel originating in Ontario and terminating in the U.S.[2]     5%     No PST     No (remains 5%)
Air travel originating in Ontario and terminating outside of Canada and the U.S.[3]     No GST     No PST     No HST
Rail, boat and bus travel originating in Ontario and terminating outside of Canada     No GST     No RST     No HST
Hotel Rooms     5%     5%     Yes (changes to 13%)
Taxis     5%     No PST     Yes (changes to 13%)
Campsites     5%     No PST     Yes (changes to 13%)
Domestic Air, Rail and Bus Travel originating in Ontario     5%     No PST     Yes (changes to 13%)

 
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     PST-taxable before July 1,2010     Is there a change to the amount of tax payable under the HST?
Cleaning Products     5%     8%     No (remains 13%)
Laundry Detergent, Fabric Softeners     5%     8%     No (remains 13%)
Household Furniture     5%     8%     No (remains 13%)
Refrigerators and Freezers     5%     8%     No (remains 13%)
Pre-Packaged Computer Software     5%     8%     No (remains 13%)
Books     5%     No PST     No (remains 5%)
Audio Books     5%     8%[4]     Yes (changes to 5%)
Newspapers     5%     No PST     No (remains 5%)
Office Supplies, Stationery     5%     8%     No (remains 13%)
Landscaping Materials
including Sod, Seeds, Plants     5%     8%     No (remains 13%)
Linens (e.g., Blankets, Towels, Sheets)     5%     8%     No (remains 13%)
Tents, Sleeping Bags, Camping Supplies     5%     8%     No (remains 13%)
Tools     5%     8%     No (remains 13%)
Patio Furniture     5%     8%     No (remains 13%)
Pet Food     5%     8%     No (remains 13%)
Barbeques, Lawnmowers, Snowblowers, Sprinklers     5%     8%     No (remains 13%)
Toys (e.g., Puzzles, Games, Action Figures, Dolls, Playsets)     5%     8%     No (remains 13%)
Outdoor Play Equipment
(e.g., Swing Sets, Sandboxes, Slides)     5%     8%     No (remains 13%)
Craft Supplies     5%     8%     No (remains 13%)
Building Materials (e.g., Lumber, Concrete Mix)     5%     8%     No (remains 13%)
Magazines Purchased at Retail     5%     8%     No (remains 13%)
Magazines Purchased by Subscription     5%     No PST     Yes (changes to 13%)
Home Renovations     5%     No PST     Yes (changes to 13%)

 
Motorized Vehicles
      GST-taxable before July 1, 2010     PST-taxable before July 1,2010     Is there a change to the amount of tax payable under the HST?
Vehicle Parts     5%     8%     No (remains 13%)
Short-Term Auto Rentals     5%     8%     No (remains 13%)
Lease of a Vehicle     5%     8%     No (remains 13%)
Child Car Seats and Booster Seats     5%     No PST     No (remains 5%)
Auto Insurance     No GST     No PST     No HST
Labour Charges to Repair Vehicle     5%     8%     No (remains 13%)
Oil Change     5%     8%     No (remains 13%)
Tires     5%     8%     No (remains 13%)
Window Repair     5%     8%     No (remains 13%)
Purchase of Vehicle from Dealer     5%     8%     No (remains 13%)
Boats     5%     8%     No (remains 13%)
Snowmobiles     5%     8%     No (remains 13%)
Recreational Vehicles     5%     8%     No (remains 13%)
Private Resale of Car (including Registration)     No GST     8%     Yes[5] (changes to 13%)
Gasoline/Diesel     5%     No PST     Yes (changes to 13%)

 
Home Purchases
      GST-taxable before July 1, 2010     PST-taxable before July 1,2010     Is there a change to the amount of tax payable under the HST?
New Homes up to $400,000     5%     No PST     No change[6]
New Homes over $400,000     5%     No PST     Yes[6A]
Resale Homes     No GST     No PST     No HST
Real Estate Commissions     5%     No PST     Yes (changes to 13%)

 
Health Products and Services
      GST-taxable before July 1, 2010     PST-taxable before July 1,2010     Is there a change to the amount of tax payable under the HST?
Audiologist Services     No GST     No PST     No HST if offered by a practitioner of the service.
Chiropractor Services     No GST     No PST     No HST if offered by a practitioner of the service.
Physiotherapist Services     No GST     No PST     No HST if offered by a practitioner of the service.
Pharmacist Dispensing Fees     No GST     No PST     No HST
Over-the-Counter Medications     5%     8%     No (remains 13%)
Prescription Drugs     No GST     No PST     No HST
Some Medical Devices (includes Walkers, Hearing Aids)     No GST     No PST     No HST
Prescription Glasses/Contact Lenses     No GST     No PST     No HST
Dental Services     No GST     No PST     No HST
Dental Hygiene Products (e.g., Toothpaste, Toothbrushes)     5%     8%     No (remains 13%)
Feminine Hygiene Products     5%     No PST     No (remains 5%)
Adult Incontinence Products     No GST     No PST     No HST
Diapers     5%     No PST     No (remains 5%)
Cosmetics     5%     8%     No (remains 13%)
Hair Care Products (e.g., Shampoo, Conditioner, Styling Products)     5%     8%     No (remains 13%)
Massage Therapy Services     5%     No PST     Yes (changes to 13%)
Vitamins     5%     No PST     Yes (changes to 13%)

 
Memberships, Entertainment and Sports Equipment
      GST-taxable before July 1, 2010     PST-taxable before July 1,2010     Is there a change to the amount of tax payable under the HST?
Admissions to Professional Sporting Events     5%     10%     Combined rate going down to 13% from current 15%
Movie Tickets     5%     10%     Combined rate going down to 13% from current 15%
Music Lessons     No GST     No PST     No HST
Skis and Snowboards     5%     8%     No (remains 13%)
Hockey Equipment     5%     8%     No (remains 13%)
Golf Clubs     5%     8%     No (remains 13%)
Green Fees for Golf     5%     No PST     Yes (changes to 13%)
Gym and Athletic Membership Fees     5%     No PST     Yes (changes to 13%)
Ballet, Karate, Trampoline, Hockey, Soccer Lessons, etc.     5%     No PST     Yes[7] (changes to 13%)
Tickets for Live Theatre with Less Than 3,200 Seats     5%     No PST     Yes[8] (changes to 13%)

 
Leases and Rentals
      GST-taxable before July 1, 2010     PST-taxable before July 1,2010     Is there a change to the amount of tax payable under the HST?
Condo Fees     No GST[9]     No PST[9]     No HST[9]
Residential Rents     No GST     No PST     No HST
Hockey Rink and Hall Rental Fees     5%     No PST     Yes (changes to 13%)

 
Electronics
      GST-taxable before July 1, 2010     PST-taxable before July 1,2010     Is there a change to the amount of tax payable under the HST?
TVs     5%     8%     No (remains 13%)
DVD and Blu-ray Players and Accessories     5%     8%     No (remains 13%)
MP3 Players     5%     8%     No (remains 13%)
Cell Phones, Smart Phones     5%     8%     No (remains 13%)
Cell Phone Service     5%     8%     No (remains 13%)
CDs, DVDs and Blu-ray discs     5%     8%     No (remains 13%)
Radios and Stereos     5%     8%     No (remains 13%)
Computers and Printers     5%     8%     No (remains 13%)

 
Professional and Personal Services

Did You Know?
Approximately 2.8 million families and individuals would benefit from the proposed Ontario Energy and Property Tax Credit, which would provide over $1.2 billion annually in energy and property tax relief.
      GST-taxable before July 1, 2010     PST-taxable before July 1,2010     Is there a change to the amount of tax payable under the HST?
Child Care Services     No GST     No PST     No HST
Legal Aid     No GST     No PST     No HST
Coffins and Urns Purchased Separately from a Package of Funeral Services     5%     8%     No (remains 13%)
Fitness Trainer     5%     No PST     Yes (changes to 13%)
Hair Stylist/Barber     5%     No PST     Yes (changes to 13%)
Esthetician Services (e.g. Manicures, Pedicures, Facials)     5%     No PST     Yes (changes to 13%)
Funeral Services     5%     No PST     Yes (changes to 13%)
Legal Fees     5%     No PST     Yes (changes to 13%)

 
Tobacco
      GST-taxable before July 1, 2010     PST-taxable before July 1,2010     Is there a change to the amount of tax payable under the HST?
Cigarettes and Other Tobacco Purchases     5%     No PST     Yes (changes to 13%)
Nicotine Replacement Products     5%     No PST     Yes (changes to 13%)

 
Banking and Investments

Did You Know?
In Atlantic Canada, investment in machinery and equipment rose by more than 12 per cent following the move to a harmonized sales tax.
      GST-taxable before July 1, 2010     PST-taxable before July 1,2010     Is there a change to the amount of tax payable under the HST?
Mortgage Interest Costs     No GST     No PST     No HST
Most Financial Services     No GST     No PST     No HST

 
Ontario Government Services
      GST-taxable before July 1, 2010     PST-taxable before July 1,2010     Is there a change to the amount of tax payable under the HST?
Driver’s Licence Renewals and Vehicle Plate Renewals (other than Personalized Licence Plates)     No GST     No PST     No HST
Hunting and Fishing Licences     5%     No PST     Yes (changes to 13%)
Vital Documents (e.g. Health Cards, Birth Certificates)     No GST     No PST     No HST

 
Still Have Questions?

To learn more about the benefits of HST visit ontario.ca/taxchange. You can also call 1 800 337-7222 or 1 800 263-7776 for teletypewriter (TTY).

For more information, you can also contact the Canada Revenue Agency (CRA). Visit the CRA website at cra.gc.ca/harmonization or call 1 800 959-5525.

 
Footnotes:

[1] Although sales tax on alcohol is decreasing, other alcohol fees and taxes are changing to continue to support social responsibility.

[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.

[4] Qualified purchasers (including schools, libraries and persons who are legally blind) may be eligible for an exemption from PST.

[5] 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.

[6] 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.

[6A] New homes purchased as primary residences, valued at $400,000 or more will be eligible for the maximum new housing rebate of $24,000.

[7] HST-taxable, although some could be HST-exempt if provided by a public service body to children age 14 and under and underprivileged individuals with a disability.

[8] HST-taxable, although some could be exempt if maximum admission charged by a public service body is $1 or less, if the admissions are made in the course of the fundraising events where charitable receipts for income tax purposes may be issued, or admissions are to amateur performances.

[9] Residential condo fees charged to residents are exempt; however, purchases by condominium corporations will be subject to HST, if applicable.

This information from here