26 Money Product or Service
Electricity & Heating (Natural Gas/Oil for home)
Internet Access
Repair & Maintenance (Electrician, Plumber, Carpenter)
Landscaping, Lawn Care, Snow Removal, House Cleaning
Municipal Public Transport Hotel Rooms
Domestic Air, Bus & Rail Travel (Originating in each province)
International Air Travel to Continental USA (Originating in each province)
International Air Travel outside Continental USA & Canada (Originating in each province)
Short Term Auto Rental
Ontario before July 1, 2010
5% GST 5% GST 5% GST 5% GST No PST or GST 5% GST 5% GST No PST or GST
Ontario after July 1, 2010
13% HST- increase of 8%
13% HST - increase of 8%
13% HST - increase of 8%
13% HST - increase of 8%
5% GST + 5% PST 13% HST - increase of 3%
13% HST - increase of 8%
5% - no change
British Columbia before July 1, 2010
5% GST No PST, but subject to 0.4% ICE 10 Fund levy
5% GST 5% GST No HST - no change No PST or GST 5% GST 5% GST No HST - no change No PST or GST
5% GST + 8% PST 13% HST - no change
Auto Insurance
Child Car & Booster Seats Gasoline & Diesel
Purchase of New Home up to $400,000 (Ontario Only)
No PST or GST 5% GST 5% GST
5% GST
5% GST + 7% PST + $1.50 per day Passenger Vehicle Rental Tax (PVRT)
No HST - no change No PST or GST 5% - no change
13% HST - increase of 8%
Housing rebate on 75% of Ontario component of HST, up to max of $24,000. Results in tax of around 5%
Purchase of New Home over $400,000 (Ontario Only)
Purchase of New Home up to $525,000 (B.C. Only)
5% GST N/A
Maximum housing rebate $24,000
N/A
5% GST 5% GST
N/A
British Columbia after July 1, 2010
(drops to 5% , from 5.4%, after a 7% provincial rebate)
5% GST + 7% PST 12% HST - no change
12% HST - increase of 7%
12% HST - increase of 7%
No HST - no change
5% GST + 8% PST 12% HST - decrease of 1%
12% HST - increase of 7%
5% - no change No HST - no change
12% HST (No PVRT)
No HST - no change 5% - no change 5% - no change
N/A
N/A 5% GST
N/A
rebate of 71.43% of the provincial portion of the HST, to a maximum of $26,250. Results in tax of around 5%
Purchase of New Home over $525,000 (B.C. Only)
Purchase of Previously Occupied Homes
Legal Fees (Home Purchase) N/A No PST or GST 5% GST N/B 5% GST No HST - no change No PST or GST
13% HST - increase of 8%
eligible for a rebate of $26,250
No HST - no change
5% GST + 7% PST 12% HST - no change
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