Almost every receipt you get has HST marked on it. That is because the HST replaces the old GST and PST. However, that does not mean that you are paying a new, additional 12 per cent tax on the things you buy.
Whether the tax rate on something has gone up, down or stayed the same, the constant presence of the HST is a reminder that we have a new consumer tax system.
Some goods and services had both 5 per cent GST and 7 per cent PST before harmonization and some had only GST. But it is important to know that if there was no GST before, there is no HST now.
What we can tell you is that the majority of goods and services have the same amount of tax as they had before the HST.
For about 80 per cent of consumer spending in B.C., there has been no increase in tax as a result of harmonization.
Some common purchases that have the same total rate of tax under the HST are:
- Buying a home that someone has lived in before
- Prescription drugs
- Child-care services
- Residential rent
- Car repairs
- Gas and diesel for your vehicle
- Furniture and appliances
- Household goods and equipment
- Books
- Electronics
- Child-sized clothing and footwear
- Children’s car seats and booster seats
This table is a list with common examples of things that have the same tax under the HST.
Basic Groceries
It can be confusing to hear that "basic" groceries are exempt and see an HST amount on your receipt at the supermarket. While the GST/HST treatment of food items can be complex, it is useful to know that under the HST in B.C., the federal GST/HST rules now apply. So if a food product had GST before, it has HST now. If it did not have GST, it doesn’t have HST.
Housing
Which Housing Purchases Have The Same Tax Rate After HST?Buying / Renting a HouseIf you are buying a previously occupied residence (e.g., most resale or “used” homes) you do not pay HST on the purchase.
The HST applies only to the purchase of newly constructed (or substantially renovated) residential housing.
B.C. is providing a rebate for new housing purchased as a primary residence to ensure that, on average,
purchasers of new homes up to $525,000 do not pay any additional tax due to harmonization. That is, they pay no more in provincial HST than was embedded as PST in the price of a new home.
- Purchase of Vehicle Other Than an Alternative Fuel Vehicle or Fuel Efficient Vehicle
- Vehicle Parts
- Vehicle Repair Services
- Oil Changes
- Tires
- Automotive Window Repair
- Boats and Non-Turbine Aircraft
- Vehicle Oil
- Grease, Lubricants and Antifreeze
- Outboard Motors
- Child Car Seats and Booster Seats
- Gasoline/Diesel
- Auto Insurance
- Purchase of Boats and Non-Turbine Aircraft from a Non-GST Registrant (e.g., Private Seller)
- Formal Wear Rentals
- Watches
- Jewellery
- Handbags and Purses
- Backpacks
- Shoe Insoles and Laces
- Sunglasses (Non-prescription)
- Scarves
- Umbrellas
- Belts
- Children Sized Clothing and Footwear
- Children’s Cloth Diapers
- Music Instruments
- Skis and Snowboards
- Hockey Equipment
- Skates (e.g., Hockey, Figure, Inline)
- Golf Clubs
- Swim Fins and Swimming Goggles
- Bicycle Accessories Purchased Separately
- Sports Equipment (e.g., Footballs, Soccer Balls, Baseball Bats, Free Standing Gymnastics Equipment)
- Adult Sized Ski Gloves
- Ski Goggles
- Adult Sized Ski Boots
- Children’s Sized Ski Gloves
- Televisions
- DVD and Blu-ray Players and Accessories
- Digital Cameras and Camcorders
- Cell Phones and Smart Phones
- CDs, DVDs, and Blu-ray Discs
- MP3 Players
- Video Game Consoles
- Video Games
- GPS Systems
- Laptops
- Desktop Computers
- Printers and Fax Machines
- Stereos and Speakers
- Cables, Wires, and Connectors
- Projector Screens
- Headphones
- Marine Electronics (e.g., Marine Radios, GPS Systems, Speakers)
Basic Groceries are not taxed. Generally basic groceries include things like, fruit, vegetables, eggs and meat that you use to prepare meals at home.
However, you are charged HST when buying snacks, candy, prepared foods and some other items.
- Health Care Services Offered by a Medical Practitioner (e.g., Medical and Dental Services)
- Audiologist Services Offered by a Practitioner of the Service
- Chiropractic Services Offered by a Practitioner of the Service
- Physiotherapy Services Offered by a Practitioner of the Service
- Pharmacist Dispensing Fees
- Prescription Drugs
- Some Medical Devices Including Walkers and Hearing Aids
- Prescription Glasses and Contact Lenses
- Adult Incontinence Products
- Cosmetics
- Hair Care Products (e.g., Shampoo, Conditioner, Styling Products)
- Dental Hygiene Products (e.g., Toothpaste, Toothbrushes, Floss)
- Children's Cloth Diapers
- Pill Boxes
- Feminine Hygiene Products
- Blow Dryers
- Curling Irons
- Deodorants and Deodorizers
- Nail Care Products (e.g., Nail Polish, Nail Files)
- Perfume
- Shaving Supplies (e.g., Razors, Shaving Cream)
- Tanning Lotion
- Luggage
- Municipal Public Transit
- British Columbia Ferry System
- International Air Travel to Continental United States originating in British Columbia
- International Air Travel Other Than to Continental United States originating British Columbia
- International Rail, Bus or Ship Travel originating in British Columbia (Other Than Day Trips)
- Municipal Water
- Laundry Detergent
- Fabric Softeners
- Household Furniture
- Household Appliances (Refrigerators, Stoves, Washers, Dryers, Freezers, Dishwashers)
- Pre-packaged Computer SoftwareBooks (Including Audio Books)
- Office Supplies and Stationery
- Landscaping Material (Sod, Topsoil, Rockery)
- Linens (e.g., Blankets, Towels, Sheets)
- Tents
- Sleeping Bags
- Camping Equipment
- Tools
- Patio Furniture
- Rugs and Mats
- Works of Art
- Vases and Carvings
- Sewing Machines
- Vacuum Cleaners
- Barbecues
- Lawnmowers
- Snow Blowers
- Sprinklers
- Toys (e.g., Puzzles, Games, Action Figures, Dolls, Playsets)
- Outdoor Play Equipment (e.g., Swing Sets, Sandboxes, Slides)
- Arts and Craft Supplies (e.g., Glue, Paper, etc)
- Building Materials (e.g., Lumber, Concrete Mix, Nails)
- Exterior and Interior Paint
- Kitchen Utensils
- Cookware
- Other Smoke Detectors
- Household Pets & Pet Supplies (Including Pet Food)
- House Plants
- Cut Flowers and Outdoor Ornamental Plants
- Previously Occupied Homes
- Additional or Specialty Cable Television or Satellite Television
- Cell Phone
- Home Maintenance Equipment (e.g., Lawn Mowers, Mops)
- Long Distance Telephone Services
- Repair to Household Electronics (e.g., Televisions and Stereo Equipment)
- Home Insurance
- Internet Access
- Computer Hardware Repair Services (e.g., adding or repairing circuit boards or other components)
- Child Care Services
- Legal Aid
- Coffins and Urns Purchased Separately from Funeral Services
- Legal Services
- Professional Printed Photographs
- Furniture, Automotive and Marine Re-upholstery
- Mortgage Interest Costs
- Most Financial Services
- Music Lessons
- Legal fees
