Are there HST exemptions and rebates for consumers?
In general, the harmonized sales tax rate of 13 per cent applies to all goods and services that were previously subject to GST. The HST is not charged on the following items that were not subject to PST: • 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 do not have to pay the provincial 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) 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. Find out more about what the
