HST Tax Status Table for Sales to External Parties

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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

  • Short term (less than 30 days) and over $20/day or $140/week
  • Long term (30 days or over) with continuous occupancy

 

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

  • Grain and seeds in their natural state (or treated for seeding purposes)
  • Eggs
  • Hay, silage or other fodder used as or to prepare food for human consumption, or as feed for livestock or poultry, when sold in quantities larger than those usually offered for sale to consumers

Exempt

Exempt

Exempt
Alcoholic Beverages Taxable
Animal boarding service fees Exempt

Animals

  • Horses
  • Livestock (cattle, swine, goats) poultry
  • Dogs, cats, rabbits

Taxable

Exempt

Taxable
Appliance rental Taxable
Application Fee Exempt
Aptitude testing service Exempt
Art supplies Taxable

Athletics Memberships

  • Compulsory fee included in tuition
  • Other (staff, alumni, etc.)

Exempt

Taxable

Audio Tapes

  • Production (i.e., recording, editing, etc.)
  • Duplication

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

  • Non-Farm Use
  • Farm Use (Build or modernize exclusive farm use building)

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

  • Mainframe rental
  • Personal, sale of
  • Supplies (paper, diskettes, manuals, etc.)

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

  • Includes audio visual, laboratory, musical instruments, furniture, etc. 
 Taxable
  Eggs (basic grocery) Exempt
Examination Scripts Exempt
Exported goods and services
  • (consumed outside Canada) Exempt
  • (consumed outside Ontario)

Exempt

Taxable
F Fax Services Exempt
  Field Trip Fees (course-related) Exempt
Film Processin Processing Service Service
  • Where client brings in goods for production
  • Where University originates, produces and sells goods to customers

Exempt

Taxable
Fines (parking, library, etc.) Exempt
Food
  • Basic Groceries (bulk food sales)
  • Student Meal Plans (meeting minimum dollar value)
  • Snacks and prepared foods
  • Other (restaurant meals, etc.)

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
  • Long-term (30 days or over) with continuous occupancy
  • Short-term (under 30 days)

Exempt

Taxable
I Ice Cream
  • Single Serving
  • Bulk (basic grocery)

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

  • Long term (30 days or over with continuous occupancy)
  • Short term (under 30 days)

Exempt

Taxable
Milk (basic grocery) Exempt
N Non-Credit Course Fees Taxable
  Newspapers - print Exempt
O Office Supplies Taxable
  Overhead Transparencies
  • Where client brings in goods for production
  • Where University originates, produces and sells goods to customers

Exempt

Taxable
P Parking
  • For Resident Students
  • All Other

Exempt

Taxable
  Patents Exempt
Pest Diagnostic Services Exempt
Pet Food
  • Prescription
  • Non-Prescription

Taxable

Taxable
Pharmaceuticals
  • Prescription Drugs
  • Labelled for veterinary or agricultural use

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 
  • Where client brings in goods for production.
  • Where University originates, produces and sells goods to customers. 

Exempt

Taxable
Psychological Testing Services Exempt
R Recreational Instruction
  • Primarily for those under 14 years of age
  • All others

Exempt

Taxable
  Rentals, Equipment
  • Audio Visual, Laboratory, Musical Instruments, Furniture, etc.
 Taxable
Research Contracts Exempt
Residence Fees, Student Exempt
Royalties Exempt
S Seminars Taxable
  Skate Sharpening Service Exempt
Slide Production
  • Where client brings in goods for production
  • Where University originates, produces and sells goods to customers

Exempt

Taxable
Software
  • Custom-Designed, single copy
  • Produced and sold in quantity

Exempt

Taxable

Soil Testing Service

 Exempt
Space Rentals, Room Rentals
  • Long Term (30 days or over with continuous occupancy)
  • Short Term (under 30 days)

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
  • Line and Equipment Rental
  • Direct cost recovery for personal use by staff, faculty

Taxable

Exempt
 

Tickets

  • To Amateur Performances or Competitions
  • To Professional Performances or Competitions

Exempt

Taxable
Towel and Gym Apparel Rental Taxable
Transcripts Exempt
Typesetting Services Exempt
U Used Goods
  • Sale of goods previously used in a non-commercial operation, academic dept's.
  • Sale of goods previously used in a commercial operation such as  Hospitality/Retail Services

Exempt

Taxable
V Veterinary Services (selected) Exempt
  Veterinary Supplies Taxable
Video Tapes
  • Production
  • Duplication

Exempt

Taxable
W Website Design Exempt
  Wool Exempt
Word Processing Service Exempt
Writing Services Exempt