统一销售税本周四开始在卑诗省和安省生效实施之后，婚礼所用的结婚蛋糕不用付税，但酒席服务则要付税。另外，烹调用的酒类也免除HST。

　　加拿大税务部为方便民众瞭解，哪些食物和饮品免缴HST，印制了长达35页的名单。该名单显示，只有花些心思，民众其实是可以避免不少食物方面的HST税款。

　　最大的基本分别是，零食（snacks）一般都要付税，包括汽水、糖果、薯片、朱古力条等，而粮食杂货（grocery）则免税。

　　举例说，冷冻的意大利薄饼，免付HST，而在小食店买一块块的意大利薄饼，由于视为有「附加值」（value-added）则要付税。

　　该份HST名单，大致参照了GST（货劳税）名单。例如，买一个炸甜圈（donut）要付HST，但买半打就不用。另外，新鲜肉类、马铃薯、水果和蔬菜，毋须付HST，但一旦这些食物加以包装和加入一些工序，就要付HST。一桶雪糕免付HST，一杯雪糕却没有这个优惠。

　　至于含果汁的饮品，果汁含量低于25％者，一律要付HST。含牛奶饮品及牛奶一般免税。

The Ontario Liberal Top 10 HST List

10) Clothing and footwear

While the majority of clothing and footwear in Ontario/B.C. is already subject to a 12-13 per cent tax, the HST will bring forth heftier duties on maintaining and caring for those items. The big hike in this category will be on dry cleaning, which is not currently subject to PST in either province. After July 1, though, tax on Ontario dry cleaning will be raised to 13 per cent (from five) and 12 per cent (from five) in B.C. Canada's west coast residents will also need to watch out for jumps in the cost to tailor clothes and repair shoes -- taxes on those services will jump to 12 per cent (from five) next month as well.

9) Food and drink
Ontarians can breathe easy here: despite some shuffling in the taxing on alcohol (sales taxes will decrease, but shelf prices on booze are expected to increase to keep costs consistent under the HST), there will be no major changes to the taxes levied on most of your food and drink purchases. But watch out, B.C. Unlike Ontario, British Columbians will see a rise in the tax on snack foods, restaurant meals and catering/event planning services. All items in those categories, which were not subject to the PST before July 1, will be taxed at a 12 per cent rate (instead of five) when the HST kicks in.

8) Buying a home
Come July 1, there will be so many changing parts in the Canadian real estate market that the list couldn't possibly fit into this space. Yet, while you should contact an experienced realtor before making any moves, Ontario and B.C. home buyers can take solace in that relatively little will change in the bottom line when the HST kicks in. For instance, while there will be tax increases for those buying more expensive homes (defined as over $525,000 in B.C and over $400,000 in Ontario), much of that hit will be offset by new housing rebates each province will implement to balance the change. What home buyers need to know is this: In both B.C. and Ontario, taxes on real estate commissions will be rising under the HST -- from five per cent to 12 per cent in B.C. and 13 per cent in Ontario. According to one B.C. real estate agent, on a house worth $400,000, this is likely to mean an extra total cost of about ¼ per cent to buyers, or around $1,050.

7) Home services
Maybe there's a reason why you hear more British Columbians than Ontarians protesting the switch to HST. While Ontario residents will have no picnic here come July 1 -- heating and electricity taxes, as well as the levies on Internet access and landscaping/snow removal, will jump to 13 per cent from five next month -- B.C. homeowners, by comparison, look set to be hosed. In addition to having their landscaping/snow removal and home renovation taxes increase, duties charged on basic cable and home phone services will jump to 12 per cent (from five) for all British Columbians next month. So, if you're a B.C. resident who pays about $70 pre-tax each month for cable and home phone, look to spend around $60 extra on taxes for the year under the HST.

6) Travel
While the HST will significantly raise taxes on B.C. and Ontario taxi rides and hotel rooms (from five per cent to 12 per cent and 13 per cent, respectively, after July 1) the most infuriating new duties will affect domestic travel within Canada. Starting next month, all travel originating in B.C. and Ontario -- that means by air, rail, boat or bus to another Canadian destination -- will cost more for all passengers. Look for these hikes to be particularly painful with airfare, which will now be subject to levies of 12 per cent in B.C. and 13 per cent in Ontario. On a roundtrip flight costing $500, for example, the HST will bump up the costs of anyone travelling within Canada from B.C. or Ontario by about $40.

5) Your health
The big jumps in your pharmacy bill next month will be due to increased taxes on vitamins and over-the-counter meds. Over-the-counter medication is already subject to a 13 per cent tax in Ontario, but it will spike from five per cent to 12 per cent in B.C. starting July 1. The duties on vitamins will rise in both provinces next month -- from a current five per cent tax in Ontario and B.C. to 13 per cent and 12 per cent, respectively. Similarly, massage therapy services will now be subject to higher taxes under the HST. Whereas a five per cent duty covered the bill before, next month, that amount will jump to 12 per cent in B.C. and 13 per cent in Ontario. If you can load up on allergy meds or book that massage before the end of June, it's in your best fiscal interest to do so.

4) Leisure
Look out! In almost no other category of B.C./Ontario consumerism does the HST seem so daunting. British Columbia residents should brace for tax hikes on nearly all of their favourite pastimes, including catching a pro sporting event, going to the movies or landing a golf membership or ski lift pass. All of these activities, as well as going to a concert or theatre production, will be subject to a 12 per cent tax instead of the current five per cent levy. In Ontario, since the province is taxed in these areas so heavily already, the tax hits on many of the above activities -- like going to a Leafs game or to the movies - will actually come down (to 13 per cent from 15), but there isn't more relief where that comes from. Ontarians will pay more taxes (rising to 13 per cent from five) for live theatre tickets and lessons for ballet, karate and trampoline, among other leisure activities.

3) Buying a car
Perhaps surprisingly, HST changes in Ontario and B.C. won't mean as much as you'd think when it comes to buying a car. The tax hit Canadians from those two provinces will face when purchasing a vehicle from a dealer will remain about the same as before, but July 1 will bring an increase in the duties paid when buying a car from a private owner (from five per cent to 12 per cent in B.C. and 13 per cent in Ontario). One issue which might become contentious for B.C. car dealers is that with 'cross-the-board tax penalties of 12 per cent coming on all car purchases, there is even more of an incentive for B.C. car buyers to make the drive east to buy their vehicles in Alberta, where there is only a five per cent total GST charge on all retail purchases.

2) Around the house
Most household items -- such as cleaning products, BBQs and furniture -- won't be taxed more come July 1, but homeowners planning renovations will need to be mindful of their costs. In Ontario and B.C., home renos will be subject to a tax increase from five per cent to 13 per cent and 12 per cent, respectively. So, let's say you're a resident of British Columbia and are doing a little house work, planning to install new EnergyStar windows, thermal insulation and other remodelling valued at around $10,000. Instead of the $500 tax hit you'd pay before the HST came knocking, British Columbians will have to fork over about $1,200 in duties once the calendar reaches July. If you're in the process of renovating your home now, rush to purchase as many of your materials as you can before July 1.

1) Professional services
Many employee groups, such as those in the financial planning sector, have been growing more fearful each day the HST start date nears. Why? Because, in Ontario and British Columbia, many services not currently subject to the PST will have their tax costs hiked by the incoming HST, meaning increased customer costs and the threat of less affordable business costs. The big players having their tax hits raised on July 1 -- from five per cent to 12 per cent and 13 per cent in B.C. and Ontario, respectively -- will be personal trainers, wedding planners, interior decorators, accountants and lawyers. Come next month, each worker in those fields will suddenly be employed in a service not as affordable to Canadians as it once was.