Money 27 Product or Service Real Estate Commission
Health Services Offered by Practitioner of the Service (Dental, Audiologists, Chiropractic, Physiotherapy)
Massage Therapy
Pharmacist Dispensing Fees Over-the-Counter Medications
Prescription Drugs
Medical Devices (Hearing Aids, Walkers)
Prescription Glasses & Contact Lenses
Feminine Hygiene Products Adult Incontinence Products
Vitamins
Admission to Professional Sporting Events
Movie Tickets Music Lessons
Sports Membership Fees (Golf Green Fees, Driving Range, Gyms, Lessons i.e. Hockey, Soccer)
Live Theatre Tickets & Music Concerts
Sports Equipment Condo Fees
Long-Term Residential Accommodation
Electronics (Televisions, DVD & Blu-ray Players, Cameras, Cell Phones, CD Players, MP3 Players, Games Consoles, GPS, Computers, Printers, Stereos etc)
Child Care Services
Ontario before July 1, 2010
5% GST No PST or GST
Ontario after July 1, 2010
13% HST - increase of 8%
British Columbia before July 1, 2010
5% GST No HST - no change No PST or GST
British Columbia after July 1, 2010
12% HST - increase of 7%
No HST - no change
5% GST No PST or GST
No PST or GST No PST or GST
No PST or GST 5% GST No PST or GST 5% GST
13% HST - increase of 8%
5% GST + 8% PST 13% HST - no change
5% GST
No HST - no change No PST or GST 5% GST
No HST - no change No PST or GST No HST - no change No PST or GST
No HST - no change No PST or GST 5% - no change
Cosmetics & Hair Care Products 5% GST + 8% PST 13% HST - no change
13% HST - increase of 8%
5% GST + 10% PST 13% HST - decrease of 2%
5% GST + 10% PST 13% HST - decrease of 2%
No PST or GST 5% GST
13% HST - increase of 8%
5% GST
13% HST - increase of 8%
5% GST + 8% PST 13% HST - no change
No PST or GST No PST or GST
5% GST No HST - no change No PST or GST 5% GST 5% GST 5% GST
No HST - no change No PST or GST 5% GST
12% HST - increase of 7%
No HST - no change
12% HST - increase of 7%
No HST - no change No HST - no change
No HST - no change 5% - no change No HST - no change
5% GST + 7% PST 12% HST - no change
12% HST - increase of 7%
12% HST - increase of 7%
12% HST - increase of 7%
No HST - no change
12% HST - increase of 7%
5% GST
12% HST - increase of 7%
5% GST + 7% PST 12% HST - no change
No HST - no change No PST or GST No HST - no change No PST or GST
5% GST + 8% PST 13% HST - no change
No HST - no change No HST - no change
5% GST + 7% PST 12% HST - no change
No PST or GST
No HST - no change No PST or GST
No HST - no change
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