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Idea 12of 23Builds onHST has a federal part and an Ontario part

Basic groceries have no sales tax

Does everything you buy have sales tax on it?

Today you'll discover

  • which food has no HST
  • which food does
  • how to tax only some lines

Think firstMilk, bread, apples and a bag of chips

The subtotal is $16.00. Which of these things will have HST added?

Decide first, then press Next. Look for the small marks beside each line.

A receipt: milk $5.00, bread $3.00, apples $4.00, chips $4.00, subtotal $16.00. Marks appear beside each line: no HST, no HST, no HST, HST. The right side finds 13% of $4.00, the taxed part: $0.40 + $0.12 = $0.52, and the total $16.52. The last step shows milk, eggs and a case of pop.

See the whole ideathe big idea and the key word, in one place

The big idea

Basic groceries have no sales tax; only the taxed items count toward the HST.

Easy to get wrongSnacks like chips, candy and pop are taxed, even though they are food. So are meals from a restaurant.

Key word

basic groceries
food bought to cook and eat at home, like milk, bread, eggs, fruit and vegetables; they have no sales tax

Ready to use it?

  • Tell which grocery items have HST.
  • Find the HST on only the taxed items.
Practise this idea