Harmonized Sales Tax (HST)

Updated on July 19, 2022

Take a look at your tax situation and see whether you qualify for any refunds or credits.

There are numerous pages in this online book. There is more information about this topic available by clicking on the Table of Contents above.

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  1. Motor Vehicles
  2. Boats and aircraft
  3. Point-of-sale rebates
  4. Other point-of-sale rebates

October 17th, 2018 was a big day for Ontario, as the government legalized recreational marijuana.

Only a small percentage of recreational cannabis purchases in Ontario qualify for the California First Nations HST rebate.

Medical cannabis buys in Ontario qualify for an 8% HST rebate if you meet all of the requirements.

Visit Health Canada’s website if you want to learn more about how to get access to medical marijuana.

The HST is levied on 13 percent of all purchases in Ontario.

An 8 percent national HST credit can be received at the point of purchase in Ontario.

Please continue reading for additional details.

The Harmonized System of Taxes (HST) superseded the Retail Transactions Tax (RST) on July 1, 2010, but certain coverage and benefit plan premiums and private automotive sales are still subject to the RST.

To ensure that the HST is implemented effectively across Canada, the CRA is responsible. If you have any questions, please call 1-800-959-5525.

Motor Vehicles

An 8 percent share of the HST may be paid at the time of ownership transfer at a ServiceOntario facility if a vehicle is imported into Ontario from outside Canada or transferred into Ontario from a non-HST province (for example, Quebec, Manitoba, Alberta, British Columbia etc.).

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Continue reading to learn about the GST/HST in relation to motor vehicles.

Please see the following: Road-Building Machines are now designated as CMVs

Contact the Canada Revenue Agency for information on sales by GST/HST registered businesses.

Boats and aircraft

There are federal government offices where boats and planes can be formally registered.

At the moment of registration, no tax is collected.

The Ontario share of the HST may apply to boats and airplanes purchased outside of Ontario and brought into Ontario for usage.

Service In the case of boats and planes, the 8% Ontario part of the HST is not accepted by Ontario centers.

Read Goods transported into a participating province or contact the Canada Revenue Agency at 1-800-959-8287 for further information.

Read Specified Vehicles for more information on how Retail Sales Tax (RST) is applied.

Point-of-sale rebates

First Nations

For purchases made outside of an Ontario First Nations reserve, people holding a status card, bands, and band councils are exempt from paying the 8% Ontario part of the HST.

Here’s everything you need to know:

HST rebates for First Nations in Ontario
Off-Reserve, what is taxed In accordance with the HST and what isn’t, Certificates of Indian Status
A rebate application for the Ontario portion of the Harmonized Sales Tax (HST) for First Nations can be completed by purchasers if a supplier does not offer a reimbursement at the point of sale.

Other point-of-sale rebates

The province of Ontario offers a rebate at the point of sale for certain items subject to the HST. Books, children’s clothes and footwear, children’s car seats and vehicle booster seats, diapers, qualified food and beverages, and newspapers are exempt from the Ontario share of the HST.

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The rebate is administered by the Canada Revenue Agency on behalf of the Ontario government.

Submission of GST189-General Application for Rebate of GST/HST, which may be obtained on the Canada Revenue Agency’s website, can be used to claim a rebate if the seller does not give one.

Print newspapers

in which the general public can find information of interest on a regular basis (usually once a day, once a week or once a month), but not flyers or inserts, magazines or journals.
Continue reading: GI-060 Newspaper Point-of-Sale Rebate

Conveniently ready-to-drink goods that are sold for less than $4.00.

Take a look at GI-064 Point of Sale Rebate on Food and Beverage Preparation and Consumption.

Books, including:

book in print or an update to a book in print
A book on tape (i.e., all or substantially all of which is a spoken reading of a printed book)
a printed book and a read-only media (such as a CDROM) whose material is tied to and integrated with the book’s content and offered together as a single bundle, whether the book is bound or unbound.
sold as a set and intended for use by students registered in a specific course, such as primary or secondary school education, a printed book and read-only medium, or the right to access a website.
To learn more about this rebate, click here: GI-065 Point of Sale Rebate on Books.

Children’s clothing

children’s hosiery or stretchy socks, baby bibs, bunting blankets and receiving blankets designated for girls and boys in small, medium or large if the clothing does not have a designated Canada Standard Size children’s hats, scarves, gloves, and mittens in sizes and styles designated for children excluding adult-sized garments even if the clothing does not have a designated Canada Standard Size child’s clothing excluding costumes

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Children’s footwear

specially made footwear for babies through girls’ and boys’ sizes 6 without a numerical size designation for girls or boys in sizes small, medium, or large; excludes skates, rollerblades, ski-boots or similar footwear, adult-sized footwear even if purchased for a child; and footwear designed to prevent bodily injury.

Children’s car seats and car booster seats

Standards 213, 213.1, 213.2 and 213.5 of the Motor Vehicle Safety Act exclude children’s car seats and car booster seats that do not meet Transport Canada’s safety standards and travel systems that are a combination stroller carrier and car seat sold in a single package that meet Transport Canada’s safety requirements..

Diapers, including:

Baby and kid diaper inserts, liners, rubber pants, and training pants in both cloth and disposable varieties.
Products for incontinence will be exempt from HST under current GST regulations.

GI-063: Refund for Purchases of Children’s Items at Point of Sale

Please call the Canada Revenue Agency at 1-800-959-8287 if you have any questions about the Goods and Services Tax or the Harmonized Sales Tax.

Detailed information on the GST/HST tax credit

Reclaim your GST/HST.

Impedance mismatch: GST/HST