Some purchases will likely cost more because some goods and services that were not subject to the PST will be subject to the provincial portion (8%) of the HST for the first time. However, 83% of consumer
purchases will not 
see a new tax.
Taxable Status of Goods and Services for Consumers Under the HST – Examples
Change in Taxable Status
- Electricity
- Gasoline
- Heating Fuels
- Internet Access Fees
- Personal Services (e.g., Hairstyling)
- Professional Services (e.g., Legal, Accounting and Real Estate Fees and Commissions)
- Tobacco
No Change in Taxable/Exempt Status
- Adult Incontinence Products
- Auto Insurance and Rentals
- Basic Groceries
- Books
- Cable TV Service
- Cell Phone Charges
- Certain Medical Devices
- Child Car Seats and Car Booster Seats
- Child Care Services
- Children’s Clothing and Footware
- Cleaning Products (e.g., Soaps, Detergents)
- Clothing
- Crafting Supplies (e.g., Scissors, Yarn)
- Diapers
- Feminine Hygiene Products
- Furniture
- Home Insurance
- Home Maintenance Equipment (Lawnmowers, Snow Blowers, Sprinklers)
- Home Phone Services
- Luggage, Briefcases, Bags, etc.
- Mortgage Interest Costs
- Most Educational Services
- Most Health Care Services
- Movie Tickets
- Municipal Public Transportation
- Municipal Water
- Music Lessons
- Newspapers
- Over-the-Counter Medication
- Pharmacist Dispensing Fees
- Prepackaged Computer Software
- Prepared Foods Sold for $4 or Less
- Prescription Drugs
- Radios, Stereos, CD Equipment and Accessories
- Refrigerators and Freezers
- Residential Rent
- Restaurant Meals
- Tailoring
- Toys
- TVs, DVDs and Accessories
- Vehicle Repairs (Parts and Labour)
- Vehicles and Parts
Source: Ontario’s Tax Plan for Jobs and Growth, Ontario Ministry of Finance, November 2009.
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