The municipal transit you take to the airport is HST exempt, as it was exempt from GST and PST prior to July 1st. Luggage is subject to HST since GST and PST were both charged prior to July 1st – no change there. Air travel originating in Ontario and ending in the United States of America is HST exempt, but is subject to 5% GST just as it was before. Air travel originating in Ontario and ending outside of the USA and Canada is HST exempt. Rail, boat and bus …

The harmonized sales tax is now in effect in British Columbia and Ontario, immediately increasing the prices for select goods and services. There is still much confusion over exactly what impact the HST will have. For example, in a recent survey of BC residents, only one-third correctly identified the exemption for basic groceries, about the same number are aware that residential rent, children’s items such as clothing, footwear and diapers and prescription drugs will be exempt from HST.

A number of home based services will be affected by Harmonized Sales Tax in Ontario, but many costs remain unaffected. Here’s how it’s broken down.

Items that will jump from 5% GST to 13% HST:
Electricity and heating services
Internet access services
…