 | |  |  |  | | | Home Services
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GST-taxable before July 1, 2010
|
RST-taxable before July 1, 2010
|
Is there a change to the amount of tax payable under the HST?
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|
Cable Television Services
|
5%
|
8%
|
No (remains 13%)
|
|
Cell Phone Services
|
5%
|
8%
|
No (remains 13%)
|
|
Municipal Water
|
No GST
|
No RST
|
No HST
|
|
Home Maintenance Equipment
|
5%
|
8%
|
No (remains 13%)
|
|
Home Phone Services
|
5%
|
8%
|
No (remains 13%)
|
|
Home Service Calls to Repair Free-Standing Appliances such as Stoves, Refrigerators, Washers, Dryers and Televisions
|
5%
|
8%
|
No (remains 13%)
|
|
Home Insurance
|
No GST
|
8%
|
No (remains 8%)
|
|
Electricity & Heating
(ie. Natural Gas/Oil for Home)
|
5%
|
No RST
|
Yes (changes to 13%)
|
|
Internet Access Services
|
5%
|
No RST
|
Yes (changes to 13%)
|
|
Home Service Calls by Electrician/Plumber/Carpenter to Maintain or Repair Furnace, Leaky Faucets, Bathtub, Toilet, Electrical Wiring etc.
|
5%
|
No RST
|
Yes (changes to 13%)
|
|
Landscaping, Lawn-care and Private Snow Removal
|
5%
|
No RST
|
Yes (changes to 13%)
|
Professional Services, Banking & Investments
|
|
GST-taxable before July 1, 2010
|
RST-taxable before July 1, 2010
|
Is there a change to the amount of tax payable under the HST?
|
|
Mortgage Interest Costs
|
No GST
|
No RST
|
No HST
|
|
Most Financial Services
|
No GST
|
No RST
|
No HST
|
|
Legal Fees
|
5%
|
No RST
|
Yes (changes to 13%)
|
Leases & Rentals
|
|
GST-taxable before
July 1, 2010
|
RST-taxable before
July 1, 2010
|
Is there a change to the amount of tax payable under the HST?
|
|
Condo Fees
|
No GST
|
No RST
|
No HST*
|
|
Residential Rents
|
No GST
|
No RST
|
No HST
|
|
Hockey Rink and Hall Rental Fees
|
5%
|
No RST
|
Yes (changes to 13%)
|
*Residential condo fees charged to residents are exempt; however, purchases by condominium corporations will be subject to HST, if applicable.
Still Have Questions?
To learn more about the benefits of HST visit www.ontario.ca/taxchange. You can also call 1-800-337-7222, teletypewriter (TTY) 1-800-263-7776.
For more information, you can also contact the Canada Revenue Agency. Visit the CRA website at www.cra.gc.ca/harmonization or call 1-800-959-5525. |
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