No HST

• basic groceries
• municipal transit
• prescription drugs

Point-of-sale 8% rebate of HST

• print newspapers
• books, audio books
• diapers
• children's clothing, footwear (to sz6)
• children's car seats, booster seats
• feminine hygiene products
• some prepared food/beverages up to $4

Higher tax (HST +8%)

• dry cleaning (GST)
• massage therapy services (GST)
• vitamins (GST)
• electricity (GST)
• heating oil/gas, gasoline, diesel fuels
• internet access services
• home repair (electrician, plumber, carpenter)
• home renovations
• home/lawn services, landscaping, private snow removal
• hotels (+3%)
• taxis
• campsites
• travel by air, rail, bus within Canada
• magazines subscriptions
• new home $400k+ (GST)
• real estate (GST)
• Private car resale, registration (+5%)
• {No GST, 13% PST on private transfers of used vehicles
• to ensure parity with new sales by dealerships}
• golf green fees (GST)
• gym fees (GST)
• lessons: ballet, karate, hockey, soccer (GST)
• fitness trainer (GST)
• hair, esthetic services (GST)
• funeral services (GST)
• lawyers services (GST)
• theatre tickets (GST)
• rentals of rinks, halls (GST)
• tobacco, nicotine products (GST)

Lower tax

• alcoholic beverages (was 15-17%)
  * but new tax will be added
• sports events, movies (was 15%)
• fishing, hunting licences (GST)

Unchanged   (GST+PST)

• cable tv
• phone, cell service
• air travel to USA (GST)
• books, newspapers (GST)
• household goods, parts
• software
• plants, seeds, sod
• car rental
• car, boat, rec vehicles, new dealer purchase
• car parts
• car repair labour
• new home to $400k (GST)
• OTC drugs
• tampons (GST)

Unchanged - no taxes!

• home rents, condo fees (no tax)
• child care services (no tax)
• coffins (no tax)
• financial services, mortgage interest (no tax)
• driver's licence, plates (no tax)
• government documents: health, birth (no tax)
• air travel outside Canada/USA (no tax)
• travel by rail, ship, bus outside Canada (no tax)
• car insurance (no tax)
• health professional services (no tax)
• prescription drugs, glasses, medical devices (no tax)
• city water (no tax)
• lessons: music (no tax) {see ballet above}
• resale home (no tax)