Harmonized Sales Tax - Exemptions

Exemptions

• Most provinces under HST exempt books from the tax, either through an outright exemption, or through a point-of-sale rebate.
• Nova Scotia exempts residential heating sources from HST, such as fuel oil, electricity used for residential heating, fire wood, and wood pellets.
• Ontario and British Columbia exempt HST from being charged to household goods such as children's clothing and shoes, car seats, diapers and feminine hygiene products.
• British Columbia exempts HST for public transit fares, BC Ferries tickets, bridge and road tolls.
• In Ontario, First Nations status card holders are exempt from the provincial part of the HST for eligible off-reserve purchases. This exemption is in addition to the relief provided to First Nations under the GST/HST framework, such as for purchases on a reserve or delivered to a reserve.