The Harmonized Sales Tax (HST) is 13% in Ontario.
Ontario provides relief on the 8% provincial portion of the HST on specific items through a point of sale exemption. See below.
Although the HST replaced the 5% federal goods and services tax (GST) and the 8% retail sales tax (RST) on July 1, 2010, RST still applies to certain premiums of insurance and benefits plans and on private purchases of specified vehicles.
The Canada Revenue Agency administers the HST. For answers to your questions and for more information call 1-800-959-5525.
When a motor vehicle is imported into Ontario from outside Canada or it is brought into Ontario from a non-HST province (e.g., Quebec, Manitoba, Alberta, British Columbia, etc.) you may be required to pay the 8% Ontario portion of the HST at the time of ownership transfer at a ServiceOntario location.
Read on: RC4100 - Harmonized Sales Tax and the Provincial Motor Vehicle Tax
Read on: Road-Building Machines Reclassified as Commercial Motor Vehicles
For information about sales by GST/HST registrants within Ontario please contact the CRA.
Boats and aircraft are registered at federal government offices. No tax is collected at the time of registration. Boats and aircraft purchased outside Ontario and brought into Ontario for use may be subject to the 8% Ontario portion of the HST. ServiceOntario centres cannot accept payment of the 8% Ontario portion of the HST for boats and aircraft. For more information please call the Canada Revenue Agency at 1-800-959-8287 or read Goods brought into a participating province.
For information about the application of Retail Sales Tax (RST), read: Specified Vehicles
Status Indians, Indian bands and councils of Indian bands are eligible for a point-of-sale exemption from paying the 8% Ontario portion of the HST for qualifying off-reserve purchases.
Read on:
Where a supplier does not provide the exemption at the point of sale, purchasers may apply to the Ministry of Finance for a refund by completing an Application for Ontario HST Refund for First Nations on or after September 1, 2010.
Ontario provides relief on specific items that are subject to the HST through a point-of-sale exemption. You are not required to pay the Ontario portion (8%) of the HST on items such as books, children’s clothing and footwear, children’s car seats and car booster seats, diapers, feminine hygiene products, qualifying food and beverages, and newspapers.
The Canada Revenue Agency (CRA) administers the rebate on behalf of the Government of Ontario. Where the point of sale exemption is not provided by the supplier, you may claim a refund by submitting the GST189 - General Application for Rebate of GST/HST found on the CRA website.
Read on: GI-060 Point-of-Sale Rebate on Newspapers
Qualifying prepared food and beverages that are ready for immediate consumption and are sold for a total price (for all qualifying items purchased, excluding HST) of not more than $4.00.
Read on: GI-064 Point-of-Sale Rebate on Prepared Food and Beverages
Read on: GI-065 Point-of-Sale Rebate on Books
Incontinence products will be zero-rated under HST, in accordance with current GST rules.
Read on: GI-063 Point-of-Sale Rebate on Children's Goods
Read on: GI-062 Point-of- Sale Rebate on Feminine Hygiene Products
For more information about GST/HST please contact the Canada Revenue Agency at 1-800-959-8287.
Imported Goods