HST: Ontario point-of-sale rebates
First Nations point-of-sale rebate
First Nation individuals with a status card, bands and band councils of an Ontario First Nations reserve are eligible for a point-of-sale rebate from paying the 8% provincial portion of the Harmonized Sales Tax (HST) for qualifying off-reserve purchases.
For more information about the First Nations rebate, refer to the following webpages:
- Ontario First Nations Harmonized Sales Tax (HST) rebate
- What’s taxable off-reserve under the HST
- Certificate of Indian Status Identity Cards
Other point-of-sale rebates
Ontario provides a point-of-sale rebate of the 8% provincial portion of the HST for all Ontarians on specific items such as:
- children’s clothing and footwear
- children’s car seats and car booster seats
- qualifying food and beverages
The Canada Revenue Agency administers these rebates on behalf of the Government of Ontario. Where the point-of-sale rebate is not provided by the supplier, you may claim a rebate by submitting the GST189 — General Application for Rebate of GST/HST found on the Canada Revenue Agency website.
The following items qualify for a point-of-sale rebate of the provincial part of the HST.
- that contain news, editorials, feature stories or other information of interest to the public
- that are published at regular intervals (typically on a daily, weekly, or monthly basis)
- not flyers, inserts, magazines, periodicals, and shoppers.
For more information on newspapers, refer to GI-060 Harmonized Sales Tax for Ontario — point-of-sale rebate on newspapers.
Food and beverages
Qualifying prepared food and beverages that are ready for immediate consumption and are sold for a total price (for all qualifying items purchased, excluding HST) of not more than $4.
For more information on foods and beverages, refer to GI-064 Harmonized Sales Tax for Ontario — point-of-sale rebate on prepared food and beverages.
- a printed book or an update of a printed book
- an audio book (such as, all, or substantially all of which is a spoken reading of a printed book)
- a bound or unbound printed version of a scripture of any religion
- a printed book and a read-only medium (for example, CDROM) whose content is related and integrated with the book’s content and when sold together as a single package
- a printed book and a read-only medium and/or a right to access a website when sold together as a single package, and if specifically designed for students enrolled in a qualifying course, such as educational courses of elementary or secondary schools
For more information on books, refer to GI-065 point-of-sale rebate on books.
- designed for babies, girls, and boys up to and including girls’ Canada Standard Size 16 and boys’ Canada Standard Size 20 including baby bibs, bunting blankets, and receiving blankets
- designated for girls and boys in sizes small, medium, or large if the clothing does not have a designated Canada Standard Size
- children’s hosiery or stretchy socks, hats, scarves, gloves and mittens in sizes and styles designated for children
Excluded: costumes, adult sized garments even if acquired for a child, garments and accessories designed to prevent bodily injury, like sports protective equipment.
- designed for babies and girls and boys up to and including girls’ size six and boys’ size six
- without a numerical size that is designated for girls or boys in size small, medium, or large
Excluded: skates, rollerblades, ski-boots, footwear that has cleats, or similar footwear, adult-sized footwear even if acquired for a child, and footwear designed to prevent bodily injury.
Children’s car seats and car booster seats
Children’s car seats and car booster seats that are restraint systems or booster cushions that conform with Transport Canada’s safety requirements for Standards 213, 213.1, 213.2 and 213.5 as described under the Motor Vehicle Safety Act.
Excluded: children’s car seats and car booster seats that do not meet Transport Canada safety standards and travel systems that are a combination stroller carrier and car seat sold in a single package.
- cloth and disposable diapers designed for babies and children
- diaper inserts and liners
- rubber pants and training pants
Incontinence products are zero-rated under HST, in accordance with current GST rules.
For more information on diapers, refer to GI-063 point-of-sale Rebate on children’s goods.