Comment 80140

By Robert D (anonymous) | Posted August 29, 2012 at 13:24:27 in reply to Comment 80133

The rule is not entirely that simply, but generally "Qualifying Prepared Food and Beverages" with a value of under $4 are not subject to the 8% Ontario portion of the HST. I would note in passing that the $4 limit has been in place for many years, and with inflation the list of things that are still under that limit has greatly decreased.

There are a number of other exceptions from the provincial portion of the HST, and yes, eliminating some or all of these exceptions would raise revenue.

However, given that the current Ontario government specifically negotiated the maintenance of these exceptions when joining the HST, I think it's unlikely they will eliminate any of them.

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