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ARCHIVED - Non-Commercial Goods Exempted from the Provincial Portion of the Harmonized Sales Tax (HST) - Ontario and British Columbia

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June 2010

The information contained in this document reflects proposed tax changes announced in:

the 2009 Ontario Budget and the document, Ontario's Tax Plan for Jobs and Growth: Cutting Personal and Corporate Taxes and Harmonizing Sales Taxes, released by the Government of Ontario on November 16, 2009; and
the News Release issued by the Government of British Columbia on July 23, 2009, and the Tax Information Notice – HST Notice #2, Point-of-Sale Rebates for British Columbia HST, released by the Government of British Columbia on November 16, 2009.

Any commentary in this notice should not be taken as a statement by the CBSA that the proposed point-of-sale rebates will be enacted in their current form. Consequently, the information contained herein may be subject to change.

Note 1
Children's Clothing and Footwear

Boys – Up to and including Canada standard size 20, as well as clothing designed for boys, sizes small, medium and large.

Girls – Up to and including Canada standard size 16, as well as clothing designed for girls, sizes small, medium and large.

Children's footwear up to and including girls size 6, boys size 6, as well as sizes small, medium and large.

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ARCHIVED - Non-Commercial Goods Exempted from the Provincial Portion of the Harmonized Sales Tax (HST) - Ontario and British Columbia

Archived Content

Customs Tariff Chapter and description of goods	Ontario	British Columbia
27. Motor Fuels	Not exempt	2710.11.90.11 - 16 2710.11.90.19 2710.11.90.20 2710.19.99.11 2710.19.99.21 2710.19.99.22 2710.19.99.31 2710.19.99.32 2710.19.99.33 2710.19.99.34
38. Motor Fuels	Not exempt	3824.90.90.61
39. Baby Pants	3926.20.99.30	3926.20.99.30
42. Articles of apparel and clothing accessories of leather or of composition leather if for boys, girls, babies or children (see Note 1)	4203.10.00.11 4203.10.00.12 4203.10.00.21 4203.10.00.22 4203.10.00.31 4203.10.00.32 4203.10.00.41 4203.10.00.42 4203.10.00.51 4203.10.00.52 4203.10.00.61 4203.10.00.62 4203.10.00.70 4203.10.00.99 4203.29.10.10 4203.29.10.20 4203.29.90.91 4203.29.90.92 4203.30.00.00 4203.40.00.00	4203.10.00.11 4203.10.00.12 4203.10.00.21 4203.10.00.22 4203.10.00.31 4203.10.00.32 4203.10.00.41 4203.10.00.42 4203.10.00.51 4203.10.00.52 4203.10.00.61 4203.10.00.62 4203.10.00.70 4203.10.00.99 4203.29.10.10 4203.29.10.20 4203.29.90.91 4203.29.90.92 4203.30.00.00 4203.40.00.00
43. Articles of apparel, clothing accessories and other articles of fur skin and artificial fur if for boys, girls, babies or children (see Note 1)	4303.10.10.00 4303.10.20.00 4303.10.90.10 4303.10.90.20 4303.10.90.90	4303.10.10.00 4303.10.20.00 4303.10.90.10 4303.10.90.20 4303.10.90.90
48. Feminine hygiene products and children's diapers	4818.40.10.00 4818.40.90.10 4818.40.90.90	4818.40.10.00 4818.40.90.10 4818.40.90.90
49. Printed books and newspapers*	4901.10.00.10 4901.10.00.90 4901.91.00.11 4901.91.00.12 4901.91.00.21 4901.91.00.22 4901.99.00.21 4901.99.00.22 4901.99.00.40 4901.99.00.50 4901.99.00.60 4901.99.00.91 4901.99.00.92 4901.99.00.99 4902.10.00.00 4902.90.00.10 4902.90.00.21 4902.90.00.29 4903.00.10.00 4904.00.00.90 4905.91.00.00	4901.10.00.10 4901.10.00.90 4901.91.00.11 4901.91.00.12 4901.91.00.21 4901.91.00.22 4901.99.00.21 4901.99.00.22 4901.99.00.40 4901.99.00.50 4901.99.00.60 4901.99.00.91 4901.99.00.92 4901.99.00.99 4902.90.00.21 4902.90.00.29 4903.00.10.00 4904.00.00.90 4905.91.00.00
Newspapers are only exempt in Ontario. * The following would not be eligible: a magazine or periodical acquired otherwise than by way of subscription; a magazine or periodical in which the printed space devoted to advertising is more than 5% of the total printed space; a brochure or pamphlet; a sales catalogue, a price list or advertising material; a warranty booklet or an owner's manual; a book designed primarily for writing on; a colouring book or a book designed primarily for drawing on or affixing thereto, or inserting therein, items such as clippings, pictures, coins, stamps or stickers; a cut-out book or a press-out book; a program relating to an event or performance; an agenda, calendar, syllabus or timetable; a directory, an assemblage of charts or an assemblage of street or road maps, but not including a guidebook, or an atlas that consists in whole or in part of maps other than street or road maps; a rate book; an assemblage of blueprints, patterns or stencils; prescribed property; or an assemblage or collection of, or any item similar to, items included in any of paragraphs (a) to (n)
61. Articles of apparel and clothing accessories, knitted or crocheted if for boys, girls, babies or children (see Note 1)	6101 - 6112 6113.00.90 6114 6115 6116.10.00 6116.91.00 6116.92.00.91 6116.92.00.92 6116.93.00.21 6116.93.00.22 6116.93.00.31 6116.93.00.32 6116.93.00.91 6116.93.00.92 6116.99.00 6117.10.90.00 6117.80.90.00	6101 - 6112 6113.00.90 6114 6115 6116.10.00 6116.91.00 6116.92.00.91 6116.92.00.92 6116.93.00.21 6116.93.00.22 6116.93.00.31 6116.93.00.32 6116.93.00.91 6116.93.00.92 6116.99.00 6117.10.90.00 6117.80.90.00
62. Articles of apparel and clothing accessories, not knitted or crocheted if for boys, girls, babies or children (see Note 1) *Not eligible if parts thereof	6201 - 6209 6210.10.90.00 6210.20.00.00 6210.30.00.00 6210.40.90 6210.50.90 6211.11.00.12 6211.11.00.22 6211.11.00.30 6211.11.00.90 6211.12.10.00 6211.12.90 6211.20.00.12 6211.20.00.14 6211.20.00.22 6211.20.00.24 6211.32.00 6211.33.10.00 6211.33.90.11 6211.33.90.12 6211.33.90.14 6211.33.90.19 6211.33.90.21 6211.33.90.24 6211.33.90.29 6211.33.90.91 6211.33.90.94 6211.33.90.99 6211.39.10.00 6211.39.90.00 6211.41.00 6211.42.00 6211.43.10.00 6211.43.20.00 6211.43.90.11 - 14 6211.43.90.19 6211.43.90.21 6211.43.90.22 6211.43.90.23 6211.43.90.24 6211.43.90.29 6211.43.90.91 6211.43.90.93 6211.43.90.94 6211.43.90.99 6211.49 6212 * 6213 6214.10.90.00 6214.20.90.00 6214.30.90 6214.40.00 6214.90.00 6215 6216.00.00.91 6216.00.00.92 6217.10.10.00 6217.10.90.00	6201-6209 6210.10.90.00 6210.20.00.00 6210.30.00.00 6210.40.90 6210.50.90 6211.11.00.12 6211.11.00.22 6211.11.00.30 6211.11.00.90 6211.12.10.00 6211.12.90 6211.20.00.12 6211.20.00.14 6211.20.00.22 6211.20.00.24 6211.32.00 6211.33.10.00 6211.33.90.11 6211.33.90.12 6211.33.90.14 6211.33.90.19 6211.33.90.21 6211.33.90.24 6211.33.90.29 6211.33.90.91 6211.33.90.94 6211.33.90.99 6211.39.10.00 6211.39.90.00 6211.41.00 6211.42.00 6211.43.10.00 6211.43.20.00 6211.43.90.11 - 14 6211.43.90.19 6211.43.90.21 6211.43.90.22 6211.43.90.23 6211.43.90.24 6211.43.90.29 6211.43.90.91 6211.43.90.93 6211.43.90.94 6211.43.90.99 6211.49 6212 * 6213 6214.10.90.00 6214.20.90.00 6214.30.90 6214.40.00 6214.90.00 6215 6216.00.00.91 6216.00.00.92 6217.10.10.00 6217.10.90.00
64. Footwear, gaiters and parts of such articles if for boys, girls, babies or children (see Note 1) Excluding specialized products such as ski boots	6401.92.30.00 6401.92.91.10 6401.92.91.90 6401.92.92.90 6401.99.12.00 6401.99.19.00 6401.99.20.00 6402.19.90.21 6402.19.90.22 6402.19.90.23 6402.19.90.31 6402.19.90.32 6402.19.90.33 6402.20.11.00 6402.20.19.10 6402.20.19.20 6402.20.19.30 6402.20.20.10 6402.20.20.20 6402.20.20.30 6402.91.90.21 6402.91.90.22 6402.91.90.23 6402.91.90.91 6402.91.90.92 6402.91.90.93 6402.99.90.21 6402.99.90.22 6402.99.90.23 6402.99.90.91 6402.99.90.92 6402.99.90.93 6403.19.20.31 6403.19.20.32 6403.19.20.33 6403.19.20.71 6403.19.20.72 6403.19.20.73 6403.19.90.90 6403.20.00.00 6403.51.00.21 6403.51.00.22 6403.51.00.91 6403.51.00.92 6403.51.00.93 6403.59.90.21 6403.59.90.22 6403.59.90.23 6403.59.90.91 6403.59.90.92 6403.59.90.93 6403.91.00.21 6403.91.00.22 6403.91.00.23 6403.91.00.31 6403.91.00.32 6403.91.00.91 6403.91.00.92 6403.91.00.93 6403.99.90.21 6403.99.90.22 6403.99.90.23 6403.99.90.31 6403.99.90.32 6403.99.90.91 6403.99.90.92 6403.99.90.93 6404.11.11.10 6404.11.11.20 6404.11.11.30 6404.11.19.21 6404.11.19.22 6404.11.19.23 6404.11.19.31 6404.11.19.32 6404.11.19.33 6404.11.91.10 6404.11.91.20 6404.11.91.30 6404.11.99.21 6404.11.99.22 6404.11.99.23 6404.11.99.31 6404.11.99.32 6404.11.99.33 6404.19.30.11 6404.19.30.12 6404.19.30.13 6404.19.30.91 6404.19.30.92 6404.19.30.93 6404.19.90.11 6404.19.90.12 6404.19.90.13 6404.19.90.91 6404.19.90.92 6404.19.90.93 6404.20.90.11 6404.20.90.12 6404.20.90.13 6404.20.90.91 6404.20.90.92 6404.20.90.93 6405.10.90.00 6405.20.20.00 6405.20.90.00 6405.90.00.90 6406.10.11.00 6406.10.19.00 6406.10.90.10 6406.10.90.90 6406.20.00.11 6406.20.00.12 6406.20.00.21 6406.20.00.22 6406.91.00.00 6406.99.20.00 6406.99.90.10 6406.99.90.90	6401.92.30.00 6401.92.91.10 6401.92.91.90 6401.92.92.90 6401.99.12.00 6401.99.19.00 6401.99.20.00 6402.19.90.21 6402.19.90.22 6402.19.90.23 6402.19.90.31 6402.19.90.32 6402.19.90.33 6402.20.11.00 6402.20.19.10 6402.20.19.20 6402.20.19.30 6402.20.20.10 6402.20.20.20 6402.20.20.30 6402.91.90.21 6402.91.90.22 6402.91.90.23 6402.91.90.91 6402.91.90.92 6402.91.90.93 6402.99.90.21 6402.99.90.22 6402.99.90.23 6402.99.90.91 6402.99.90.92 6402.99.90.93 6403.19.20.31 6403.19.20.32 6403.19.20.33 6403.19.20.71 6403.19.20.72 6403.19.20.73 6403.19.90.90 6403.20.00.00 6403.51.00.21 6403.51.00.22 6403.51.00.91 6403.51.00.92 6403.51.00.93 6403.59.90.21 6403.59.90.22 6403.59.90.23 6403.59.90.91 6403.59.90.92 6403.59.90.93 6403.91.00.21 6403.91.00.22 6403.91.00.23 6403.91.00.31 6403.91.00.32 6403.91.00.91 6403.91.00.92 6403.91.00.93 6403.99.90.21 6403.99.90.22 6403.99.90.23 6403.99.90.31 6403.99.90.32 6403.99.90.91 6403.99.90.92 6403.99.90.93 6404.11.11.10 6404.11.11.20 6404.11.11.30 6404.11.19.21 6404.11.19.22 6404.11.19.23 6404.11.19.31 6404.11.19.32 6404.11.19.33 6404.11.91.10 6404.11.91.20 6404.11.91.30 6404.11.99.21 6404.11.99.22 6404.11.99.23 6404.11.99.31 6404.11.99.32 6404.11.99.33 6404.19.30.11 6404.19.30.12 6404.19.30.13 6404.19.30.91 6404.19.30.92 6404.19.30.93 6404.19.90.11 6404.19.90.12 6404.19.90.13 6404.19.90.91 6404.19.90.92 6404.19.90.93 6404.20.90.11 6404.20.90.12 6404.20.90.13 6404.20.90.91 6404.20.90.92 6404.20.90.93 6405.10.90.00 6405.20.20.00 6405.20.90.00 6405.90.00.90 6406.10.11.00 6406.10.19.00 6406.10.90.10 6406.10.90.90 6406.20.00.11 6406.20.00.12 6406.20.00.21 6406.20.00.22 6406.91.00.00 6406.99.20.00 6406.99.90.10 6406.99.90.90
65. Headgear and parts thereof if for boys, girls, babies or children (see Note 1)	6505.90.39.10 6505.90.39.20 6506.99.20.00 6504.00.90.10 6504.00.90.20 6504.90.40.00 6505.90.90.90 6506.10.90.10 6506.10.90.90 6506.99.10.00 6506.99.90.00 6507.00.00.00	6505.90.39.10 6505.90.39.20 6506.99.20.00 6504.00.90.10 6504.00.90.20 6504.90.40.00 6505.90.90.90 6506.10.90.10 6506.10.90.90 6506.99.10.00 6506.99.90.00 6507.00.00.00
85. Audio books - on magnetic tape - on CD / optical media	8523.29.90.90 8523.40.10.00 8523.40.90.00	8523.29.90.90 8523.40.10.00 8523.40.90.00
94. Children's car seats and car booster seats*	9401.20.00.90 9401.80.10.00	9401.20.00.90 9401.80.10.00
* Inclusive only if children's car seat / booster seat is a restraint system or booster cushion that conforms with Transport Canada's safety requirements for Standards 213, 213.1, 213.2 and 213.5, as described under the federal Motor Vehicle Safety Act.