On July 1st, 2010, the federal and provincial sales taxes (5% GST and 8% PST) were replaced with a single 13% Harmonized Sales Tax (HST) in Ontario.

Under this legislation:

• All motor fuels and car wash sales are taxable at 13% (increased from 5%)
• Cigarettes & Tobacco products are taxable at 13% (increased from 5%)
• Propane for cylinder refills is taxable at 13% (increased from 5%)
• The majority of store products will be taxable at 13% HST
• Some products such as print newspapers, diapers, feminine hygiene products, and qualifying prepared food and beverages sold for $4.00 or less will be exempt from the provincial portion of the HST and taxable at 5% HST
• Some water beverages greater than 600ML will become zero rated on the provincial portion of HST (decreased from 8%)