As of May 1, 2010, the Ontario Harmonized Sales Tax will generally apply to prepayments, but only to the extent that goods and services are provided on or after July 1, 2010.
Ontario HST won’t apply to apply goods and services as of May 1, 2010. It only applies to goods and services that straddle or are used after the July 1st implementation date.
Here are some handy HST transition examples:

If someone purchases landscaping services for May 1, 2010 – September 30, 2010, GST is charged for May and June and HST …

The B.C. Government claims that a Harmonized Sales Tax will in fact have a positive impact on the restaurant industry. The HST will purportedly save small and medium size business approximately $2 billion in business costs, savings which, in turn, can be passed to the consumer.

How does this work?
Currently with the embedded PST system businesses are paying taxes on most of their inputs that go into producing their goods or service. These embedded taxes are factored in to the price consumers pay on the final product or service.

Cosmetic surgery is going to be one of those services that instantly becomes more expensive after HST comes into place in Ontario and British Columbia. Dr. David Ellis of The Art of Facial Surgery in Toronto says:
“I think it’ll be catastrophic and everyone in July will buckle in their straps and stop spending money, and we need people to spend money for the economy.”
Reported by the Toronto Sun, this means the average cost of breast implants in Ontario will go up $400-$800 dollars. The average face-lift in Ontario will cost …