On July 1, 2010, the Provincial Sales Tax (PST) was replaced with the Harmonized Sales Tax (HST). However, the information on this webpage and other PST publications may still be applicable if, under the transitional rules, PST applies.

For information on the transitional rules, please see the PST Transitional Rules

For information on the application of the HST, please visit the Canada Revenue Agency website at www.cra-arc.gc.ca/harmonization

 A

 B

 C

 D

 E

• Fertilizers and manure
• Fibreglass insulation bats and rolls
• Fire alarm - self-contained devices designed for use in residential premises and selling for a unit price less than $250
• Fire extinguishers (portable) and refills
• Fire logs
• First aid kits
• Flower seeds
• Freezers - see ENERGY STAR® Qualified residential freezers
• Fruit bearing trees and plants
• Furnaces for residential purposes - see oil-fired forced air furnaces

• Gas, white - for residential heating, lighting or cooking
• Gas-fired water heaters (including gas-fired storage water heaters and gas-fired instantaneous water heaters) with an energy factor of 0.80 or greater when purchased or leased for residential purposes from February 20, 2008 to March 31, 2011, inclusive
• Grass seed

• Heat exchangers
• Heat pump - air-source and ground-source used for residential purposes and listed as being ENERGY STAR® Qualified by the Office of Energy Efficiency, Natural Resources Canada, including all major components integral to a heat pump system (from February 16, 2005 to March 31, 2011, inclusive)
• Hickory chips
• Hog fuel for residential heating, lighting or cooking
• Hot water heaters – see gas-fired water heaters
• Hot water heater covers – see insulation

• Insulated concrete forms and fastening components including fasteners and ties designed to be used with insulated concrete forms to reinforce the forming blocks - fastening devices tax exemption effective April 1, 2000
• Insulation - blanket, bats, loose fill, or cellular plastic material designed primarily for the purpose of preventing heat loss from a building, including rigid or semi-rigid insulation attached to the outside of buildings or its frame (e.g. rigid board insulation, rigid foam insulation, polyurethane foam insulation, extruded polystyrene insulation and fastening components, curtain wall insulation, wall board insulation, roof insulation, baseboard basalt insulation, and capboard basalt insulation, and chemicals used to make spray polyurethane foam)
• Insulation designed to prevent heat transfer to, or from, hot water tanks, hot or cold water pipes, and ductwork (e.g. insulation blankets for hot water tanks, preformed foam insulation sleeves to insulate hot or cold water pipes and insulation wrap for air ducts)

• Kerosene for residential heating, lighting or cooking
• Kindling

• Lawn seed
• Lime, agricultural

• Magazines - published at regular intervals each year in a magazine format and containing at least 10% qualifying technical, literary, editorial or pictorial content
• Masks, dust
• Medical alert transmitters for residential use
• Micro-hydro turbines and generators designed to produce up to 150 kilowatts of mechanical or electrical energy together with controllers, wiring, tubing, devices, and pipes used to bring water from the source into the micro-hydro generator and turbine, when sold with the system

• Natural gas for residential purposes

• Ocean power generating equipment specifically designed to produce mechanical or electrical energy from ocean tides, currents or waves, together with generators, wiring, controllers, monitors, pumps, tubing, floats, water fences, aids to navigation as defined in the Canada Shipping Act, 2001, and devices that convert direct current into alternating current, when they are sold with, and as part of, that equipment
• Oil-fired forced air furnaces - for residential purposes and listed as being ENERGY STAR® Qualified by the Office of Energy Efficiency, Natural Resources Canada (from February 21, 2007 to March 31, 2011, inclusive)

• Parts designed for and used in repair or reconditioning of exempt equipment on this list
• Peat moss
• Plant food and pills
• Plants and bulbs which produce food for human consumption
• Polystyrene forming blocks, and fasteners and ties designed for and used with polystyrene forming blocks (fastener and tie exemption effective April 1, 2000)
• Polyurethane spray foam insulation and chemicals used to make spray - designed primarily to prevent heat loss from a building
• Portable fire extinguishers and their refills
• Potting soil
• Preformed foam insulation sleeves - see insulation
• Pressed fireplace logs
• Pressure fuel for residential heating, lighting or cooking
• Propane for residential heating, lighting or cooking

• Refrigerators - see ENERGY STAR® Qualified residential refrigerators

• Safety equipment - general and work-related (e.g. safety vests and bibs, portable fire extinguisher, footwear with built-in safety features, gas masks), for more information see Bulletin SST 002, Safety Equipment and Protective Clothing
• Seeds - flower and vegetable
• Side panels that are part of doors listed as being ENERGY STAR® Qualified by the Office of Energy Efficiency, Natural Resources Canada and purchased from February 21, 2007 to March 31, 2011, inclusive
• Skylights - listed as being ENERGY STAR® Qualified by the Office of Energy Efficiency, Natural Resources Canada and purchased from February 21, 2007 to March 31, 2011, inclusive
• Smoke detectors - residential, selling for under $250 (effective February 16, 2005)
• Solar photovoltaic collector panels on their own or together with wiring, controllers and devices sold as complete units
• Solar thermal collector panels on their own or together with wiring, pumps, tubing and heat exchangers sold as complete units

• Trees, fruit-bearing
• Turf - mat of wood fibre and grass seed used to create a lawn

 V

 W