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Building and Home Improvement Stores - Taxable List

This is a list of taxable items commonly sold by building and home improvement stores. This is not a complete list.

Items not on this list may be non-taxable and may be found on our non-taxable list. If the item is not on either list and you are unsure how tax applies, please contact us.

A  B  C  D E  F  G  H  I  J  K  L  M  N  O  P  Q  R  S  T  U  V  W  X  Y  Z

 A

  • Air deodorizers and fresheners
  • Air conditioners
  • Air quality monitors
  • Air testing equipment
  • Automatic timer controlled thermostats for controlling heating in a building
  • Automatic timer controls for lights
  • Axes

 B

  • Back pans and stick pins used in all single-glazed installations
  • Belts - tool and equipment
  • Bleach
  • Blinds for windows - including those sold as thermal or insulating blinds
  • Blocks - concrete, sidewalk
  • Boards or planks used to construct fences
  • Boilers for commercial purposes -  except for:
    • energy efficient natural gas and propane-fired boilers with a boiler input rating of 200,000 BTU/h, or greater, and a combustion efficiency of at least 90%, when purchased or leased from February 18, 2009 to March 31, 2011, inclusive (see Bulletin SST 011, Exemption for Material and Equipment Used to Conserve Energy), and
    • boilers purchased by a bona fide farmer to provide heat for a greenhouse or nursery
  • Bricks
  • Brooms
  • Brushes - paint, scrubbing, floor
  • Bug killers
  • Bulbs - flower, light
  • Burglar bars
  • Burners - used for firing production and manufacturing equipment etc.

    •  C

    • Cab guards
    • Cabinet hardware
    • Cabinets - kitchen, bathroom etc.
    • Cable
    • Capacitors
    • Carpets
    • Cement
    • Ceramic tile
    • Chemicals - weed control, bug killers
    • Chip board
    • Clay products
    • Cleaners and disinfectants - household and industrial use
    • Clothes washers (including integrated clothes washer-dryer units) - except residential models listed as being ENERGY STARŪ Qualified and purchased or leased between February 20, 2008 to March 31, 2010, inclusive
    • Commercial kitchen stove hood extinguisher
    • Communications equipment, such as telephones, cell phones, fax machines
    • Concrete blocks
    • Concrete curtain walls used to cover exposed grid walls or other exposed faces
    • Containers for fuel storage
    • Cork and cork board
    • Curtains - concrete, strip, welding and fabric

     D
    • Deflectors, air
    • Desalination pumps - designed for purifying sea water for drinking water
    • Descent control devices - intended to be used and operated by one person for personal descent or to lower another person from an elevation
    • Disinfectants and cleaners - household and industrial
    • Dock levellers and seals - uninstalled
    • Doors - unless 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
    • Ducting

     E

    • Eavestroughs
    • Electrical fixtures
    • Equipment rentals

     F

    • Faucets, water
    • Fibreglass panelling
    • Fire blankets
    • Fireplaces and stoves including those with fully enclosed solid combustion chambers designed to burn coal and wood only
    • Fireplace - doors (including airtight), kits (e.g. shovel, broom, poker), radiators, wire mesh screen
    • Flashing
    • Floor coverings and accessories
    • Foam rubber
    • Food dehydrators
    • Framing material
    • Freezers - except residential models listed as being ENERGY STARŪ Qualified and purchased or leased between February 20, 2008 to March 31, 2010, inclusive
    • Fuel storage containers
    • Fungicides
    • Furnaces for commercial purposes and furnace filters (see our Non-Taxable List - Building and Home Improvement Stores for furnaces for residential purposes)

     G
    • Garden chemicals
    • Gas-fired forced‑air furnaces for residential purposes
    • Germicides
    • Glass
    • Grates
    • Grilles - a grating of metal, wood or another material used as a screen, divider, barrier or decorative element, as in a window
    • Gutter sealant

     H
    • Hand tools
    • Hardboard
    • Hard hat winter liners
    • Hardware
    • Harnesses
    • Heat pumps for commercial purposes (see our Non-Taxable List - Building and Home Improvement Stores for heat pumps for residential purposes)
    • Heat recovery systems not integral to a residential heat pump system
    • Household disinfectants and cleaners

     I
    • Insect repellents
    • Insecticide - coils or spray
    • Insulated doors - unless 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
    • Insulation –not designed to prevent heat transfer to, or from, hot water tanks, hot or cold water pipes and ductwork OR not designed primarily for the purpose of preventing heat loss from a building (e.g. multi-purpose extruded polystyrene insulation, industrial flexible batt insulation for equipment, safing insulation for fire prevention, fibre glass equipment and tank insulation board for equipment, sound attenuation batt insulation to reduce noise)

     K
    • Knee pads
    • Kitchen stove hood extinguisher, commercial

     L
    • Laminate
    • Lamps - high intensity discharge lamps for growing crops in greenhouses
    • Leg irons
    • Light bulbs and fixtures
    • Lighter fluid
    • Lumber

     M
    • Metal eavestroughing
    • Metal siding, soffits
    • Miner's lamps that clip onto hardhats for use underground
    • Mirrors and mirror tiles
    • Mouldings
    • Multi-glazed windows - unless listed as being ENERGY STAR® Qualified by the Office of Energy Efficiency, Natural Resources and purchased from February 21, 2007 to March 31, 2011, inclusive

     N
    • Nails
    • Nets, safety

     P
    • Pails, bio hazard
    • Paint and painting supplies, brushes and thinners
    • Panelling - structural sealant panels and composite panels
    • Particle board
    • Pipe - water, smoke, air, drain
    • Plants, ornamental
    • Plastic film, laminate
    • Plumbing, fixtures and supplies
    • Plywood
    • Pole climbers
    • Power tools
    • Putty for glazing windows

     R
    • Rental equipment
    • Refrigerators - except residential models listed as being ENERGY STARŪ Qualified and purchased or leased between February 20, 2008 to March 31, 2010, inclusive
    • Rodenticide
    • Roof ventilation material
    • Roofing material
    • Room dividers
    • Rope and rope guards
    • Rubber foam

     S
    • Safety nets
    • Screens - doors, windows, fireplace
    • Screws
    • Sealant, gutter, duct and hot or cold water pipes
    • Sheathing
    • Shelving and hardware
    • Shingles
    • Sidewalk blocks
    • Siding
    • Single-glazed windows and all materials used in single-glazed windows including single-glazed "total vision systems" (TVS), including framing and doors
    • Skylights - unless 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
    • Side panels - unless 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
    • Snowshoes
    • Shoe chains and harnesses for walking on snow or ice
    • Soffits
    • Spandrel material - unless a multi-glazed thermal glass unit
    • Stains (e.g. wood)
    • Steel reinforcing bars
    • Stove hood extinguisher, commercial kitchen
    • Stoves and fireplaces - including those with fully enclosed solid combustion chambers designed to burn coal and wood only
    • Strip curtains

     T
    • Taps, water
    • Tape for duct work and hot or cold water pipes
    • Tar paper
    • Thermostats - including automatic timer controlled
    • Tile - ceramic, drain, floor, wall
    • Tools - hand and power
    • Tree climbers
    • Trees - ornamental
    • Turf

     U
    • Underfelts and underlay (for carpet)
    • Upholstery material

     V
    • Valves - water
    • Vapour barrier materials
    • Vinyl sheeting
    • Vegetable plants and seeds

     W
    • Wall coverings
    • Wallpaper
    • Water heaters - except 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
    • Water pipe
    • Weed control chemicals
    • Welding curtains, screens, blankets and ducting
    • Window film that is not designed primarily to retain heat in a building
    • Windows - unless they are 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
    • Wire and supplies
    • Wood-burning stoves

    Last Revised: February 2009

    		  
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