HST Tax Status Table for Sales to External Parties
Effective July 1, 2010
This Table is intended to provide general direction only: more complex transactions should always be reviewed. If additional information is required, please email hsthelp@uoguelph.ca.
The Ontario HST of 13% is comprised of a federal component of HST at 5% and a provincial component of 8%.
Goods and Services | HST | |
---|---|---|
A |
Accommodation
|
Taxable Exempt |
Admission to a professional performance, athletic event, graduation, convocation, speech, forums | Taxable | |
Admission to a competitive/non-competitive amateur event | Exempt | |
Advertising Services | Exempt | |
Agricultural Products
|
Exempt Exempt Exempt |
|
Alcoholic Beverages | Taxable | |
Animal boarding service fees | Exempt | |
Animals
|
Taxable Exempt Taxable |
|
Appliance rental | Taxable | |
Application Fee | Exempt | |
Aptitude testing service | Exempt | |
Art supplies | Taxable | |
Athletics Memberships
|
Exempt Taxable |
|
Audio Tapes
|
Exempt Taxable |
|
Audio visual equipment rental | Taxable | |
B | Bees | Exempt |
Beverages | Taxable | |
Binding service (varying PST rules apply, phone for clarification) |
Exempt | |
Books (published for educational, technical, cultural or literacy purposes and contain no advertising) | Taxable | |
Books (blank exercise books, catalogues, directories, rate books, etc.) | Taxable | |
Books (used or donated text books) | Exempt | |
Books - printed | ||
Building Materials
|
Taxable Taxable |
|
C | Cage Rentals (animal) | Taxable |
Carrel Rentals | Taxable | |
Catering Taxable | Taxable | |
Certified Copy of Academic Documents | Exempt | |
Child Care Services | Exempt | |
Classroom Supplies | Taxable | |
Clothing | Taxable | |
Clothing - Children | ||
Coin-Op Photocopier Services | Taxable | |
Coin-Op Laundry Service | Exempt | |
Commissions from Vending Machines, Ticket Sales, etc. | Taxable | |
Computers
|
Taxable Taxable Taxable |
|
Confectionery | Taxable | |
Conferences | Taxable | |
Consulting Services | Taxable | |
Convocation Fees | Exempt | |
Counselling Services | Exempt | |
Course Manuals | Taxable | |
Courses: Credit | Exempt | |
D | Damage Fees (student) | Exempt |
Day-Care Services | Exempt | |
Desktop Publishing Service | Exempt | |
Diagnostic Testing Services | Exempt | |
Diploma Replacement | Exempt | |
Donated Goods | Exempt | |
Drugs, Prescription | Exempt | |
Duplicate T2202A | Exempt | |
E |
Equipment Rentals
|
Taxable |
Eggs (basic grocery) | Exempt | |
Examination Scripts | Exempt | |
Exported goods and services
|
Exempt Taxable |
|
F | Fax Services | Exempt |
Field Trip Fees (course-related) | Exempt | |
Film Processin Processing Service Service
|
Exempt Taxable |
|
Fines (parking, library, etc.) | Exempt | |
Food
|
Exempt Exempt Taxable Taxable |
|
Fund Raising Dinners/events (varying tax rules, phone for clarification) | Taxable / Exempt | |
G | Giftware | Taxable |
Gift Certificates | Exempt | |
Graduate Referral Service | Exempt | |
Graphic Art Service (varying PST rules apply, phone for clarification) | Exempt | |
H | Health and Beauty Aids | Taxable |
Hygiene products - feminine | Exempt | |
Housing Rentals
|
Exempt Taxable |
|
I | Ice Cream
|
Taxable Exempt |
Ice Rentals (Athletics) | Taxable | |
ID Cards (Original and Replacement) | Exempt | |
Inter-Library Loan Service | Exempt | |
Internet Services | Taxable | |
L | Lab Analysis Service | Exempt |
Lab Coats | Taxable | |
Lab Manuals | Taxable | |
Laminating Service | Taxable | |
Land Sales (generally taxable although tax rules vary, phone for clarification) | Taxable | |
Laser Printin Printing Service Service | Exempt | |
Laundry Services | Exempt | |
Laundry, Coin-Op | Exempt | |
Lecturing (on behalf of University, not privately) | Exempt | |
Letters of Permission | Exempt | |
Library Overdue Book Fines | Exempt | |
Literature Searches | Exempt | |
Loans (financial) | Exempt | |
Locker Rentals | Taxable | |
M | Manuals - Lab, Classroom, Computer | Taxable |
Mailing Labels | Taxable | |
Meal Plans - Student (meeting minimum dollar value) | Exempt | |
Meat (basic grocery) | Exempt | |
Medical Devices | Exempt | |
Meeting Rooms
|
Exempt Taxable |
|
Milk (basic grocery) | Exempt | |
N | Non-Credit Course Fees | Taxable |
Newspapers - print | Exempt | |
O | Office Supplies | Taxable |
Overhead Transparencies
|
Exempt Taxable |
|
P | Parking
|
Exempt Taxable |
Patents | Exempt | |
Pest Diagnostic Services | Exempt | |
Pet Food
|
Taxable Taxable |
|
Pharmaceuticals
|
Exempt Taxable |
|
Photocopies | Taxable | |
Photographic Services (also see Film Processing Service) | Exempt | |
Plant Testing Service | Exempt | |
Plants, Trees and Shrubs | Taxable | |
Printed Matter, Sale of | Taxable | |
Printing Services
|
Exempt Taxable |
|
Psychological Testing Services | Exempt | |
R | Recreational Instruction
|
Exempt Taxable |
Rentals, Equipment
|
Taxable | |
Research Contracts | Exempt | |
Residence Fees, Student | Exempt | |
Royalties | Exempt | |
S | Seminars | Taxable |
Skate Sharpening Service | Exempt | |
Slide Production
|
Exempt Taxable |
|
Software
|
Exempt Taxable |
|
Soil Testing Service |
Exempt | |
Space Rentals, Room Rentals
|
Taxable Taxable |
|
Sporting Goods | Taxable | |
Statement of Attendance | Exempt | |
Stationery | Taxable | |
Subscriptions for magazines, journals & similar type publications | Taxable | |
Survey Research Services | Exempt | |
Swimming Pool Rentals (Athletics) | Taxable | |
T | Telephones
|
Taxable Exempt |
Tickets
|
Exempt Taxable |
|
Towel and Gym Apparel Rental | Taxable | |
Transcripts | Exempt | |
Typesetting Services | Exempt | |
U | Used Goods
|
Exempt Taxable |
V | Veterinary Services (selected) | Exempt |
Veterinary Supplies | Taxable | |
Video Tapes
|
Exempt Taxable |
|
W | Website Design | Exempt |
Wool | Exempt | |
Word Processing Service | Exempt | |
Writing Services | Exempt |