What is exempt from HST?

The proposed HST would not be charged on the following items that are currently not subject to PST:

• Basic groceries
• Prescription drugs
• Some medical devices
• Municipal public transit
• Health and education services
• Legal aid
• Most financial services
• Child care
• Tutoring
• Music lessons
• Residential rents
• Condo fees

Consumers would not have to pay the provincial portion of the proposed HST for:

• Children’s clothing and footwear
• Children’s car seats and car booster seats
• Diapers
• Feminine hygiene products
• Books (including audio books)
• Prepared food and beverages sold for 4.00 or less
• Print newspapers