2010.06.19 (Sat)
消費税増税についてカナダとの比較
菅直人首相が消費税率の１０％への引き上げに言及した。その建前上の理由は、現在年約１７兆円の高齢者福祉関連費用を現行の消費税率５％では７兆円しかまかなえないということだ。しかし、その一方で、総理に就任して真っ先に挨拶に出かけた先が経団連だったということからも察しがつくように、法人税は下げると言う。
首相本人も自民党の資料を参考にし、税率に関しては考え方は自民党とほぼ同じと認めているようだが、これでは、全く自民党と変わらないではないか。
政権交代が無事行われたのも、自民党の悪政に国民があきあきしたからであり、自民党と全く違う政治を求めていたからだ。もちろん、政権交代前に自民党が政権をとったら、10％の増税を実施するということを明言していたことも、自民党政権が終わった原因の一つだと信じている。
鳩山政権では、３年間は増税について議論さえしないということになった。それが、同じ民主党なのに、菅政権になるやいなや、自民党と同じように増税を言い出すとは、国民の期待を裏切る行為だと思う。もともと、菅政権は、財務省を初めとした官僚に乗っ取られた官僚のいうまま政権だと予想されたので、増税するだろうとは思っていたけど、法人税は減税するのに、消費税としていきなり、今の税率の２倍の10％を提案してくるとは、開いた口がふさがらない。それも、食品など日用品も含めてだろうし。
実は、カナダでもオンタリオ州とブリティッシュ・コロンビア州で、７月１日から増税が実施される。（現在のカナダの消費税については「消費税と社会保障：日本の増税とカナダの減税」を参考）
全ての商品の税率が上がるということではなく、ほとんどがサービス料に伴う税金で、これまではＰＳＴが免除されていたものが、７月１日からは、ＰＳＴも払わなくてはならなくなる。ちなみにオンタリオ州の場合、これまでは、ＧＳＴ（連邦消費税：５％）とＰＳＴ（州税：８％）とに分かれていたものが、ＨＳＴ（Harmonized Sales Tax=ハーモナイズド・セールス・タックス １３％）として、一つになる。
オンタリオ州政府の税率変更についてのサイト（英語）によれば、83％の物品にはこれまでどおりの税率に変化なく、個人的なものやサービス、例えば、美容院やクリーニング代、弁護士の費用などにＰＳＴが上乗せされるという。
詳しくは、税率の変化の例を記したリスト（英語）をご参考まで。
カナダのいいところは、この増税に先駆けて、低所得の人に、増税分の負担金として、給付金をくれるところだ。シングル・ペアレンツや老齢夫婦の場合、年収が＄１６０、０００（約１，６００万円）以下の場合は、＄１、０００（約１０万円）を３回（今年の６月と１２月、来年の６月）に分割して給付、年収が＄８０，０００（約８００万円）以下の個人に対しては、＄３００（約３万円）を３回に分割して給付してくれる。私は後者に当たるので微々たるものだけど、気持ちだけでもありがたい。銀行の口座を見てみたら、さっそく＄１００が振り込まれていた。ただし、これは、すでに所得税を申告した人に限られる。
もちろん、日常不可欠な食品などはこれまでどおり無税なので、今回の増税は日々の生活にそれほど影響しないとは思うけど、電気代や光熱費、ガソリン代などはこれまで5％だった税金が13％になるので、節エネしないと。
日本でも、10％に増税するなら、せめて、食品や子供の衣服代などは無税にしたり、最低、これまでどおり５％にするべきだと思う。さもないと、低所得の人々は日々の暮らしもますます辛くなるわけだから。 又、増税の負担金として、低所得者には、政府から給付金が配給されるべきだろう。
Here are examples of common products and services and how they will be affected by the HST.
Clothing and Footwear
GST-taxable before July 1, 2010 PST-taxable before July 1,2010 Is there a change to the amount of tax payable under the HST?
Adult Clothing 5% 8% No (remains 13%)
Children's Clothing 5% No PST No (remains 5%)
Shoe Repair Service 5% 8% No (remains 13%)
Children's Footwear 5% No PST if $30 or less No for footwear up to size 6 (remains 5%)
Tailoring Services 5% 8% No (remains 13%)
Dry Cleaning Service 5% No PST Yes (changes to 13%)
Food and Beverages
Did You Know?
6.6 million families and individuals in Ontario will receive sales tax transition benefits in three instalments over one year beginning in June 2010.
GST-taxable before July 1, 2010 PST-taxable before July 1,2010 Is there a change to the amount of tax payable under the HST?
Basic Groceries (e.g., Dairy, Meat, Vegetables, Canned Goods) No GST No PST No HST
Snack Foods (e.g., Chips, Pop) 5% 8% No (remains 13%)
Qualifying Prepared Food and Beverages Sold for $4.00 or Less 5% No PST No (remains 5%)
Restaurant Meals for More than $4.00 5% 8% No (remains 13%)
Alcoholic Beverages 5% 10-12% HST 13%[1]
Home Services
Did You Know?
93 per cent of all homes sold in Ontario, on average, will not be subject to an additional tax amount under HST.
GST-taxable before July 1, 2010 PST-taxable before July 1,2010 Is there a change to the amount of tax payable under the HST?
Cable Television Services 5% 8% No (remains 13%)
Cell Phone Services 5% 8% No (remains 13%)
Municipal Water No GST No PST No HST
Home Maintenance Equipment 5% 8% No (remains 13%)
Home Phone Services 5% 8% No (remains 13%)
Home Service Calls to Repair Free-Standing Appliances such as Stoves, Refrigerators, Washers, Dryers, and Televisions 5% 8% No (remains 13%)
Home Insurance No GST 8% No (remains 8%)
Electricity and Heating (e.g., Natural Gas/Oil for Home) 5% No PST Yes (changes to 13%)
Internet Access Services 5% No PST Yes (changes to 13%)
Home Service Calls by Electrician/Plumber/Carpenter to Maintain or Repair Furnace, Leaky Faucets, Bathtub, Toilet, Electrical Wiring, etc. 5% No PST Yes (changes to 13%)
Landscaping, Lawn-Care and Private Snow Removal 5% No PST Yes (changes to 13%)
Accommodation, Travel and Passenger Transportation Services
GST-taxable before July 1, 2010 PST-taxable before July 1,2010 Is there a change to the amount of tax payable under the HST?
Luggage, Briefcases, Bags, etc. 5% 8% No (remains 13%)
Municipal Public Transit No GST No PST No HST
GO Transit No GST No PST No HST
Air travel originating in Ontario and terminating in the U.S.[2] 5% No PST No (remains 5%)
Air travel originating in Ontario and terminating outside of Canada and the U.S.[3] No GST No PST No HST
Rail, boat and bus travel originating in Ontario and terminating outside of Canada No GST No RST No HST
Hotel Rooms 5% 5% Yes (changes to 13%)
Taxis 5% No PST Yes (changes to 13%)
Campsites 5% No PST Yes (changes to 13%)
Domestic Air, Rail and Bus Travel originating in Ontario 5% No PST Yes (changes to 13%)
Around the House
Did You Know?
The comprehensive tax package provides Ontarians with $11.8 billion in tax relief over three years.
GST-taxable before July 1, 2010 PST-taxable before July 1,2010 Is there a change to the amount of tax payable under the HST?
Cleaning Products 5% 8% No (remains 13%)
Laundry Detergent, Fabric Softeners 5% 8% No (remains 13%)
Household Furniture 5% 8% No (remains 13%)
Refrigerators and Freezers 5% 8% No (remains 13%)
Pre-Packaged Computer Software 5% 8% No (remains 13%)
Books (including Audio Books) 5% No PST No (remains 5%)
Newspapers 5% No PST No (remains 5%)
Office Supplies, Stationery 5% 8% No (remains 13%)
Landscaping Materials
including Sod, Seeds, Plants 5% 8% No (remains 13%)
Linens (e.g., Blankets, Towels, Sheets) 5% 8% No (remains 13%)
Tents, Sleeping Bags, Camping Supplies 5% 8% No (remains 13%)
Tools 5% 8% No (remains 13%)
Patio Furniture 5% 8% No (remains 13%)
Barbeques, Lawnmowers, Snowblowers, Sprinklers 5% 8% No (remains 13%)
Toys (e.g., Puzzles, Games, Action Figures, Dolls, Playsets) 5% 8% No (remains 13%)
Outdoor Play Equipment
(e.g., Swing Sets, Sandboxes, Slides) 5% 8% No (remains 13%)
Craft Supplies 5% 8% No (remains 13%)
Building Materials (e.g., Lumber, Concrete Mix) 5% 8% No (remains 13%)
Magazines Purchased at Retail 5% 8% No (remains 13%)
Magazines Purchased by Subscription 5% No PST Yes (changes to 13%)
Home Renovations 5% No PST Yes (changes to 13%)
Motorized Vehicles
GST-taxable before July 1, 2010 PST-taxable before July 1,2010 Is there a change to the amount of tax payable under the HST?
Vehicle Parts 5% 8% No (remains 13%)
Short-Term Auto Rentals 5% 8% No (remains 13%)
Lease of a Vehicle 5% 8% No (remains 13%)
Child Car Seats and Booster Seats 5% No PST No (remains 5%)
Auto Insurance No GST No PST No HST
Labour Charges to Repair Vehicle 5% 8% No (remains 13%)
Oil Change 5% 8% No (remains 13%)
Tires 5% 8% No (remains 13%)
Window Repair 5% 8% No (remains 13%)
Purchase of Vehicle from Dealer 5% 8% No (remains 13%)
Boats 5% 8% No (remains 13%)
Snowmobiles 5% 8% No (remains 13%)
Recreational Vehicles 5% 8% No (remains 13%)
Private Resale of Car (including Registration) No GST 8% Yes[4] (changes to 13%)
Gasoline/Diesel 5% No PST Yes (changes to 13%)
Home Purchases
GST-taxable before July 1, 2010 PST-taxable before July 1,2010 Is there a change to the amount of tax payable under the HST?
New Homes up to $400,000 5% No PST No change[5]
New Homes over $400,000 5% No PST Yes[5A]
Resale Homes No GST No PST No HST
Real Estate Commissions 5% No PST Yes (changes to 13%)
Health Products and Services
GST-taxable before July 1, 2010 PST-taxable before July 1,2010 Is there a change to the amount of tax payable under the HST?
Audiologist Services No GST No PST No HST if offered by a practitioner of the service.
Chiropractor Services No GST No PST No HST if offered by a practitioner of the service.
Physiotherapist Services No GST No PST No HST if offered by a practitioner of the service.
Pharmacist Dispensing Fees No GST No PST No HST
Over-the-Counter Medications 5% 8% No (remains 13%)
Prescription Drugs No GST No PST No HST
Some Medical Devices (includes Walkers, Hearing Aids) No GST No PST No HST
Prescription Glasses/Contact Lenses No GST No PST No HST
Feminine Hygiene Products 5% No PST No (remains 5%)
Adult Incontinence Products No GST No PST No HST
Diapers 5% No PST No (remains 5%)
Cosmetics 5% 8% No (remains 13%)
Hair Care Products (e.g., Shampoo, Conditioner, Styling Products) 5% 8% No (remains 13%)
Dental Hygiene Products (e.g., Toothpaste, Toothbrushes) 5% 8% No (remains 13%)
Massage Therapy Services 5% No PST Yes (changes to 13%)
Vitamins 5% No PST Yes (changes to 13%)
Memberships, Entertainment and Sports Equipment
GST-taxable before July 1, 2010 PST-taxable before July 1,2010 Is there a change to the amount of tax payable under the HST?
Admissions to Professional Sporting Events 5% 10% Combined rate going down to 13% from current 15%
Movie Tickets 5% 10% Combined rate going down to 13% from current 15%
Music Lessons No GST No PST No HST
Skis and Snowboards 5% 8% No (remains 13%)
Hockey Equipment 5% 8% No (remains 13%)
Golf Clubs 5% 8% No (remains 13%)
Green Fees for Golf 5% No PST Yes (changes to 13%)
Gym and Athletic Membership Fees 5% No PST Yes (changes to 13%)
Ballet, Karate, Trampoline, Hockey, Soccer Lessons, etc. 5% No PST Yes[6] (changes to 13%)
Tickets for Live Theatre with Less Than 3,200 Seats 5% No PST Yes[7] (changes to 13%)
Leases and Rentals
GST-taxable before July 1, 2010 PST-taxable before July 1,2010 Is there a change to the amount of tax payable under the HST?
Condo Fees No GST[8] No PST[8] No HST[8]
Residential Rents No GST No PST No HST
Hockey Rink and Hall Rental Fees 5% No PST Yes (changes to 13%)
Electronics
GST-taxable before July 1, 2010 PST-taxable before July 1,2010 Is there a change to the amount of tax payable under the HST?
TVs 5% 8% No (remains 13%)
DVD and Blu-ray Players and Accessories 5% 8% No (remains 13%)
MP3 Players 5% 8% No (remains 13%)
Cell Phones, Smart Phones 5% 8% No (remains 13%)
Cell Phone Service 5% 8% No (remains 13%)
CDs, DVDs and Blu-ray discs 5% 8% No (remains 13%)
Radios and Stereos 5% 8% No (remains 13%)
Computers and Printers 5% 8% No (remains 13%)
Professional and Personal Services
Did You Know?
Approximately 2.8 million families and individuals would benefit from the proposed Ontario Energy and Property Tax Credit, which would provide over $1.2 billion annually in energy and property tax relief.
GST-taxable before July 1, 2010 PST-taxable before July 1,2010 Is there a change to the amount of tax payable under the HST?
Child Care Services No GST No PST No HST
Legal Aid No GST No PST No HST
Coffins and Urns Purchased Separately from a Package of Funeral Services 5% 8% No (remains 13%)
Fitness Trainer 5% No PST Yes (changes to 13%)
Hair Stylist/Barber 5% No PST Yes (changes to 13%)
Esthetician Services (e.g. Manicures, Pedicures, Facials) 5% No PST Yes (changes to 13%)
Funeral Services 5% No PST Yes (changes to 13%)
Legal Fees 5% No PST Yes (changes to 13%)
Tobacco
GST-taxable before July 1, 2010 PST-taxable before July 1,2010 Is there a change to the amount of tax payable under the HST?
Cigarettes and Other Tobacco Purchases 5% No PST Yes (changes to 13%)
Nicotine Replacement Products 5% No PST Yes (changes to 13%)
Banking and Investments
Did You Know?
In Atlantic Canada, investment in machinery and equipment rose by more than 12 per cent following the move to a harmonized sales tax.
GST-taxable before July 1, 2010 PST-taxable before July 1,2010 Is there a change to the amount of tax payable under the HST?
Mortgage Interest Costs No GST No PST No HST
Most Financial Services No GST No PST No HST
Ontario Government Services
GST-taxable before July 1, 2010 PST-taxable before July 1,2010 Is there a change to the amount of tax payable under the HST?
Driver's Licence Renewals and Vehicle Plate Renewals (other than Personalized Licence Plates) No GST No PST No HST
Hunting and Fishing Licences 5% No PST Yes (changes to 13%)
Vital Documents (e.g. Health Cards, Birth Certificates) No GST No PST No HST
Still Have Questions?
To learn more about the benefits of HST visit ontario.ca/taxchange. You can also call 1 800 337-7222 or 1 800 263-7776 for teletypewriter (TTY).
For more information, you can also contact the Canada Revenue Agency (CRA). Visit the CRA website at cra.gc.ca/harmonization or call 1 800 959-5525.
Footnotes:
[1] Although sales tax on alcohol is decreasing, other alcohol fees and taxes are changing to continue to support social responsibility.
[2] Includes air travel terminating in the French islands of St. Pierre and Miquelon but does not include air travel terminating in Hawaii.
[3] Includes air travel terminating in Hawaii but does not include air travel terminating in the French islands of St. Pierre and Miquelon.
[4] HST does not apply; however, Ontario will maintain the PST on private transfers of used vehicles at a rate of 13 per cent to help ensure a level playing field between sales by dealerships and private sales.
[5] The new housing rebate will be 75 per cent of the Ontario component of the HST, up to a maximum of $24,000. The rebate will ensure that buyers of homes priced up to $400,000 will, on average, pay no more tax than under the PST system. However, applicable PST on building supplies is embedded in the price of the home.
[5A] New homes purchased as primary residences, valued at $400,000 or more will be eligible for the maximum new housing rebate of $24,000.
[6] HST-taxable, although some could be HST-exempt if provided by a public service body to children age 14 and under and underprivileged individuals with a disability.
[7] HST-taxable, although some could be exempt if maximum admission charged by a public service body is $1 or less, if the admissions are made in the course of the fundraising events where charitable receipts for income tax purposes may be issued, or admissions are to amateur performances.
[8] Residential condo fees charged to residents are exempt; however, purchases by condominium corporations will be subject to HST, if applicable.
今日もランキングの応援宜しくお願いします。
にほんブログ村 政治ブログ
このエントリーは、
『鳩山政権 - トラックバック・ピープル』
http://member.blogpeople.net/tback/10641
『民主党 - トラックバック・ピープル』
http://member.blogpeople.net/tback/09160
『自エンド - トラックバック・ピープル』
http://member.blogpeople.net/tback/09077
ブログ村トラコミュ『鳩山政権』
ブログ村トラコミュ『自エンド』
にトラックバックしています。
【政権交代】を実現させたブロガーリスト
首相本人も自民党の資料を参考にし、税率に関しては考え方は自民党とほぼ同じと認めているようだが、これでは、全く自民党と変わらないではないか。
政権交代が無事行われたのも、自民党の悪政に国民があきあきしたからであり、自民党と全く違う政治を求めていたからだ。もちろん、政権交代前に自民党が政権をとったら、10％の増税を実施するということを明言していたことも、自民党政権が終わった原因の一つだと信じている。
鳩山政権では、３年間は増税について議論さえしないということになった。それが、同じ民主党なのに、菅政権になるやいなや、自民党と同じように増税を言い出すとは、国民の期待を裏切る行為だと思う。もともと、菅政権は、財務省を初めとした官僚に乗っ取られた官僚のいうまま政権だと予想されたので、増税するだろうとは思っていたけど、法人税は減税するのに、消費税としていきなり、今の税率の２倍の10％を提案してくるとは、開いた口がふさがらない。それも、食品など日用品も含めてだろうし。
実は、カナダでもオンタリオ州とブリティッシュ・コロンビア州で、７月１日から増税が実施される。（現在のカナダの消費税については「消費税と社会保障：日本の増税とカナダの減税」を参考）
全ての商品の税率が上がるということではなく、ほとんどがサービス料に伴う税金で、これまではＰＳＴが免除されていたものが、７月１日からは、ＰＳＴも払わなくてはならなくなる。ちなみにオンタリオ州の場合、これまでは、ＧＳＴ（連邦消費税：５％）とＰＳＴ（州税：８％）とに分かれていたものが、ＨＳＴ（Harmonized Sales Tax=ハーモナイズド・セールス・タックス １３％）として、一つになる。
オンタリオ州政府の税率変更についてのサイト（英語）によれば、83％の物品にはこれまでどおりの税率に変化なく、個人的なものやサービス、例えば、美容院やクリーニング代、弁護士の費用などにＰＳＴが上乗せされるという。
詳しくは、税率の変化の例を記したリスト（英語）をご参考まで。
カナダのいいところは、この増税に先駆けて、低所得の人に、増税分の負担金として、給付金をくれるところだ。シングル・ペアレンツや老齢夫婦の場合、年収が＄１６０、０００（約１，６００万円）以下の場合は、＄１、０００（約１０万円）を３回（今年の６月と１２月、来年の６月）に分割して給付、年収が＄８０，０００（約８００万円）以下の個人に対しては、＄３００（約３万円）を３回に分割して給付してくれる。私は後者に当たるので微々たるものだけど、気持ちだけでもありがたい。銀行の口座を見てみたら、さっそく＄１００が振り込まれていた。ただし、これは、すでに所得税を申告した人に限られる。
もちろん、日常不可欠な食品などはこれまでどおり無税なので、今回の増税は日々の生活にそれほど影響しないとは思うけど、電気代や光熱費、ガソリン代などはこれまで5％だった税金が13％になるので、節エネしないと。
日本でも、10％に増税するなら、せめて、食品や子供の衣服代などは無税にしたり、最低、これまでどおり５％にするべきだと思う。さもないと、低所得の人々は日々の暮らしもますます辛くなるわけだから。 又、増税の負担金として、低所得者には、政府から給付金が配給されるべきだろう。
【More・・・】
Ontario Ministry of RevenueHere are examples of common products and services and how they will be affected by the HST.
Clothing and Footwear
GST-taxable before July 1, 2010 PST-taxable before July 1,2010 Is there a change to the amount of tax payable under the HST?
Adult Clothing 5% 8% No (remains 13%)
Children's Clothing 5% No PST No (remains 5%)
Shoe Repair Service 5% 8% No (remains 13%)
Children's Footwear 5% No PST if $30 or less No for footwear up to size 6 (remains 5%)
Tailoring Services 5% 8% No (remains 13%)
Dry Cleaning Service 5% No PST Yes (changes to 13%)
Food and Beverages
Did You Know?
6.6 million families and individuals in Ontario will receive sales tax transition benefits in three instalments over one year beginning in June 2010.
GST-taxable before July 1, 2010 PST-taxable before July 1,2010 Is there a change to the amount of tax payable under the HST?
Basic Groceries (e.g., Dairy, Meat, Vegetables, Canned Goods) No GST No PST No HST
Snack Foods (e.g., Chips, Pop) 5% 8% No (remains 13%)
Qualifying Prepared Food and Beverages Sold for $4.00 or Less 5% No PST No (remains 5%)
Restaurant Meals for More than $4.00 5% 8% No (remains 13%)
Alcoholic Beverages 5% 10-12% HST 13%[1]
Home Services
Did You Know?
93 per cent of all homes sold in Ontario, on average, will not be subject to an additional tax amount under HST.
GST-taxable before July 1, 2010 PST-taxable before July 1,2010 Is there a change to the amount of tax payable under the HST?
Cable Television Services 5% 8% No (remains 13%)
Cell Phone Services 5% 8% No (remains 13%)
Municipal Water No GST No PST No HST
Home Maintenance Equipment 5% 8% No (remains 13%)
Home Phone Services 5% 8% No (remains 13%)
Home Service Calls to Repair Free-Standing Appliances such as Stoves, Refrigerators, Washers, Dryers, and Televisions 5% 8% No (remains 13%)
Home Insurance No GST 8% No (remains 8%)
Electricity and Heating (e.g., Natural Gas/Oil for Home) 5% No PST Yes (changes to 13%)
Internet Access Services 5% No PST Yes (changes to 13%)
Home Service Calls by Electrician/Plumber/Carpenter to Maintain or Repair Furnace, Leaky Faucets, Bathtub, Toilet, Electrical Wiring, etc. 5% No PST Yes (changes to 13%)
Landscaping, Lawn-Care and Private Snow Removal 5% No PST Yes (changes to 13%)
Accommodation, Travel and Passenger Transportation Services
GST-taxable before July 1, 2010 PST-taxable before July 1,2010 Is there a change to the amount of tax payable under the HST?
Luggage, Briefcases, Bags, etc. 5% 8% No (remains 13%)
Municipal Public Transit No GST No PST No HST
GO Transit No GST No PST No HST
Air travel originating in Ontario and terminating in the U.S.[2] 5% No PST No (remains 5%)
Air travel originating in Ontario and terminating outside of Canada and the U.S.[3] No GST No PST No HST
Rail, boat and bus travel originating in Ontario and terminating outside of Canada No GST No RST No HST
Hotel Rooms 5% 5% Yes (changes to 13%)
Taxis 5% No PST Yes (changes to 13%)
Campsites 5% No PST Yes (changes to 13%)
Domestic Air, Rail and Bus Travel originating in Ontario 5% No PST Yes (changes to 13%)
Around the House
Did You Know?
The comprehensive tax package provides Ontarians with $11.8 billion in tax relief over three years.
GST-taxable before July 1, 2010 PST-taxable before July 1,2010 Is there a change to the amount of tax payable under the HST?
Cleaning Products 5% 8% No (remains 13%)
Laundry Detergent, Fabric Softeners 5% 8% No (remains 13%)
Household Furniture 5% 8% No (remains 13%)
Refrigerators and Freezers 5% 8% No (remains 13%)
Pre-Packaged Computer Software 5% 8% No (remains 13%)
Books (including Audio Books) 5% No PST No (remains 5%)
Newspapers 5% No PST No (remains 5%)
Office Supplies, Stationery 5% 8% No (remains 13%)
Landscaping Materials
including Sod, Seeds, Plants 5% 8% No (remains 13%)
Linens (e.g., Blankets, Towels, Sheets) 5% 8% No (remains 13%)
Tents, Sleeping Bags, Camping Supplies 5% 8% No (remains 13%)
Tools 5% 8% No (remains 13%)
Patio Furniture 5% 8% No (remains 13%)
Barbeques, Lawnmowers, Snowblowers, Sprinklers 5% 8% No (remains 13%)
Toys (e.g., Puzzles, Games, Action Figures, Dolls, Playsets) 5% 8% No (remains 13%)
Outdoor Play Equipment
(e.g., Swing Sets, Sandboxes, Slides) 5% 8% No (remains 13%)
Craft Supplies 5% 8% No (remains 13%)
Building Materials (e.g., Lumber, Concrete Mix) 5% 8% No (remains 13%)
Magazines Purchased at Retail 5% 8% No (remains 13%)
Magazines Purchased by Subscription 5% No PST Yes (changes to 13%)
Home Renovations 5% No PST Yes (changes to 13%)
Motorized Vehicles
GST-taxable before July 1, 2010 PST-taxable before July 1,2010 Is there a change to the amount of tax payable under the HST?
Vehicle Parts 5% 8% No (remains 13%)
Short-Term Auto Rentals 5% 8% No (remains 13%)
Lease of a Vehicle 5% 8% No (remains 13%)
Child Car Seats and Booster Seats 5% No PST No (remains 5%)
Auto Insurance No GST No PST No HST
Labour Charges to Repair Vehicle 5% 8% No (remains 13%)
Oil Change 5% 8% No (remains 13%)
Tires 5% 8% No (remains 13%)
Window Repair 5% 8% No (remains 13%)
Purchase of Vehicle from Dealer 5% 8% No (remains 13%)
Boats 5% 8% No (remains 13%)
Snowmobiles 5% 8% No (remains 13%)
Recreational Vehicles 5% 8% No (remains 13%)
Private Resale of Car (including Registration) No GST 8% Yes[4] (changes to 13%)
Gasoline/Diesel 5% No PST Yes (changes to 13%)
Home Purchases
GST-taxable before July 1, 2010 PST-taxable before July 1,2010 Is there a change to the amount of tax payable under the HST?
New Homes up to $400,000 5% No PST No change[5]
New Homes over $400,000 5% No PST Yes[5A]
Resale Homes No GST No PST No HST
Real Estate Commissions 5% No PST Yes (changes to 13%)
Health Products and Services
GST-taxable before July 1, 2010 PST-taxable before July 1,2010 Is there a change to the amount of tax payable under the HST?
Audiologist Services No GST No PST No HST if offered by a practitioner of the service.
Chiropractor Services No GST No PST No HST if offered by a practitioner of the service.
Physiotherapist Services No GST No PST No HST if offered by a practitioner of the service.
Pharmacist Dispensing Fees No GST No PST No HST
Over-the-Counter Medications 5% 8% No (remains 13%)
Prescription Drugs No GST No PST No HST
Some Medical Devices (includes Walkers, Hearing Aids) No GST No PST No HST
Prescription Glasses/Contact Lenses No GST No PST No HST
Feminine Hygiene Products 5% No PST No (remains 5%)
Adult Incontinence Products No GST No PST No HST
Diapers 5% No PST No (remains 5%)
Cosmetics 5% 8% No (remains 13%)
Hair Care Products (e.g., Shampoo, Conditioner, Styling Products) 5% 8% No (remains 13%)
Dental Hygiene Products (e.g., Toothpaste, Toothbrushes) 5% 8% No (remains 13%)
Massage Therapy Services 5% No PST Yes (changes to 13%)
Vitamins 5% No PST Yes (changes to 13%)
Memberships, Entertainment and Sports Equipment
GST-taxable before July 1, 2010 PST-taxable before July 1,2010 Is there a change to the amount of tax payable under the HST?
Admissions to Professional Sporting Events 5% 10% Combined rate going down to 13% from current 15%
Movie Tickets 5% 10% Combined rate going down to 13% from current 15%
Music Lessons No GST No PST No HST
Skis and Snowboards 5% 8% No (remains 13%)
Hockey Equipment 5% 8% No (remains 13%)
Golf Clubs 5% 8% No (remains 13%)
Green Fees for Golf 5% No PST Yes (changes to 13%)
Gym and Athletic Membership Fees 5% No PST Yes (changes to 13%)
Ballet, Karate, Trampoline, Hockey, Soccer Lessons, etc. 5% No PST Yes[6] (changes to 13%)
Tickets for Live Theatre with Less Than 3,200 Seats 5% No PST Yes[7] (changes to 13%)
Leases and Rentals
GST-taxable before July 1, 2010 PST-taxable before July 1,2010 Is there a change to the amount of tax payable under the HST?
Condo Fees No GST[8] No PST[8] No HST[8]
Residential Rents No GST No PST No HST
Hockey Rink and Hall Rental Fees 5% No PST Yes (changes to 13%)
Electronics
GST-taxable before July 1, 2010 PST-taxable before July 1,2010 Is there a change to the amount of tax payable under the HST?
TVs 5% 8% No (remains 13%)
DVD and Blu-ray Players and Accessories 5% 8% No (remains 13%)
MP3 Players 5% 8% No (remains 13%)
Cell Phones, Smart Phones 5% 8% No (remains 13%)
Cell Phone Service 5% 8% No (remains 13%)
CDs, DVDs and Blu-ray discs 5% 8% No (remains 13%)
Radios and Stereos 5% 8% No (remains 13%)
Computers and Printers 5% 8% No (remains 13%)
Professional and Personal Services
Did You Know?
Approximately 2.8 million families and individuals would benefit from the proposed Ontario Energy and Property Tax Credit, which would provide over $1.2 billion annually in energy and property tax relief.
GST-taxable before July 1, 2010 PST-taxable before July 1,2010 Is there a change to the amount of tax payable under the HST?
Child Care Services No GST No PST No HST
Legal Aid No GST No PST No HST
Coffins and Urns Purchased Separately from a Package of Funeral Services 5% 8% No (remains 13%)
Fitness Trainer 5% No PST Yes (changes to 13%)
Hair Stylist/Barber 5% No PST Yes (changes to 13%)
Esthetician Services (e.g. Manicures, Pedicures, Facials) 5% No PST Yes (changes to 13%)
Funeral Services 5% No PST Yes (changes to 13%)
Legal Fees 5% No PST Yes (changes to 13%)
Tobacco
GST-taxable before July 1, 2010 PST-taxable before July 1,2010 Is there a change to the amount of tax payable under the HST?
Cigarettes and Other Tobacco Purchases 5% No PST Yes (changes to 13%)
Nicotine Replacement Products 5% No PST Yes (changes to 13%)
Banking and Investments
Did You Know?
In Atlantic Canada, investment in machinery and equipment rose by more than 12 per cent following the move to a harmonized sales tax.
GST-taxable before July 1, 2010 PST-taxable before July 1,2010 Is there a change to the amount of tax payable under the HST?
Mortgage Interest Costs No GST No PST No HST
Most Financial Services No GST No PST No HST
Ontario Government Services
GST-taxable before July 1, 2010 PST-taxable before July 1,2010 Is there a change to the amount of tax payable under the HST?
Driver's Licence Renewals and Vehicle Plate Renewals (other than Personalized Licence Plates) No GST No PST No HST
Hunting and Fishing Licences 5% No PST Yes (changes to 13%)
Vital Documents (e.g. Health Cards, Birth Certificates) No GST No PST No HST
Still Have Questions?
To learn more about the benefits of HST visit ontario.ca/taxchange. You can also call 1 800 337-7222 or 1 800 263-7776 for teletypewriter (TTY).
For more information, you can also contact the Canada Revenue Agency (CRA). Visit the CRA website at cra.gc.ca/harmonization or call 1 800 959-5525.
Footnotes:
[1] Although sales tax on alcohol is decreasing, other alcohol fees and taxes are changing to continue to support social responsibility.
[2] Includes air travel terminating in the French islands of St. Pierre and Miquelon but does not include air travel terminating in Hawaii.
[3] Includes air travel terminating in Hawaii but does not include air travel terminating in the French islands of St. Pierre and Miquelon.
[4] HST does not apply; however, Ontario will maintain the PST on private transfers of used vehicles at a rate of 13 per cent to help ensure a level playing field between sales by dealerships and private sales.
[5] The new housing rebate will be 75 per cent of the Ontario component of the HST, up to a maximum of $24,000. The rebate will ensure that buyers of homes priced up to $400,000 will, on average, pay no more tax than under the PST system. However, applicable PST on building supplies is embedded in the price of the home.
[5A] New homes purchased as primary residences, valued at $400,000 or more will be eligible for the maximum new housing rebate of $24,000.
[6] HST-taxable, although some could be HST-exempt if provided by a public service body to children age 14 and under and underprivileged individuals with a disability.
[7] HST-taxable, although some could be exempt if maximum admission charged by a public service body is $1 or less, if the admissions are made in the course of the fundraising events where charitable receipts for income tax purposes may be issued, or admissions are to amateur performances.
[8] Residential condo fees charged to residents are exempt; however, purchases by condominium corporations will be subject to HST, if applicable.
今日もランキングの応援宜しくお願いします。
にほんブログ村 政治ブログ
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『鳩山政権 - トラックバック・ピープル』
http://member.blogpeople.net/tback/10641
『民主党 - トラックバック・ピープル』
http://member.blogpeople.net/tback/09160
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http://member.blogpeople.net/tback/09077
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にトラックバックしています。
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●■みんなで上げれば怖くない！？ 消費税 各党競う―消費税いずれあげても良いが、マクロ経済的見地からいって今は絶対にあげるべきではない!
カナダにおける政治とメディアの関係を取り上げてもらいたいです。
とりごん |
2010.06.20(日) 08:13 | URL |
【編集】
議論うんぬんではなく最低4年間は上げないって言ってたのに言葉の重みが最近全くなくて残念。
cooljapan |
2010.06.19(土) 20:21 | URL |
【編集】
国民新党がいても、やはりうまくいかなかったようです
経団連企業の上層や投資家だけがウハウハするようなシステムにしたいのでは
経団連企業＝外需依存でカネを儲けようとしている企業という見方でいいとは思いますが、そういう人々にも実はは弱みはあります
☆ やはり、相手（例えば北米やアジア）は日本政府の管轄外なので、向こうが方針転換したり、国内事情によっては思わぬ形で影響を受ける可能性があって、そういう状態に対して日本政府はどうにも対応できない
まあそれ以前に日本政府はどこが政権を取っていてもダメですがな
消費税増税でもすれば、消費意欲がさらに低下したり、低価格競争が発生して、さらにデフレが進行するのは明らかです
かといって低価格競争でもしない限りは、生活資材さえ買えない人もいますので
月例経済報告や景気判断でのんきなことを言っているようでは
本当にバカじゃねって感じです
経団連企業の上層や投資家だけがウハウハするようなシステムにしたいのでは
経団連企業＝外需依存でカネを儲けようとしている企業という見方でいいとは思いますが、そういう人々にも実はは弱みはあります
☆ やはり、相手（例えば北米やアジア）は日本政府の管轄外なので、向こうが方針転換したり、国内事情によっては思わぬ形で影響を受ける可能性があって、そういう状態に対して日本政府はどうにも対応できない
まあそれ以前に日本政府はどこが政権を取っていてもダメですがな
消費税増税でもすれば、消費意欲がさらに低下したり、低価格競争が発生して、さらにデフレが進行するのは明らかです
かといって低価格競争でもしない限りは、生活資材さえ買えない人もいますので
月例経済報告や景気判断でのんきなことを言っているようでは
本当にバカじゃねって感じです
マイケル |
2010.06.19(土) 19:28 | URL |
【編集】
この記事のトラックバックURL
この記事へのトラックバック
最近集中的に消費税の話を載せている「低気温のエクスタシーｂｙはなゆー」さんから。
●低気温のエクスタシーｂｙはなゆー
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「社会保障のための消費税」という表現に丸め込まれそうなあなたに。 （不定期連載『決まり文句を疑う』）
できれば、前の記事、「税収・社会保険負担の国際比較資料 （財務省ホームページより）」もあわせてお読みください。
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税収・社会保険負担の国際比較資料 （財務省ホームページより）
kojitakenさんの記事、「日本の所得税制が超高所得者に有利な逆進課税になっている動かぬ証拠」での「この財務省のウェブページには、他に...
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『納税者が国家のために何をしてくれるか』を問うなかれ、『国家が納税者のために何ができるか』を問いたまえ。 ＞お政府様
「『祖国が諸君のために何をしてくれるか』を問うなかれ、『自分が祖国のために何ができるか』を問いたまえ。」という言葉があります。...
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2010年5月25日の東京新聞に、「高額所得への課税や法人課税を含む抜本的税制改革」をめぐって、税の公平性について説明したこんな記事を発...
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【参院選】今実行すべきは「担税能力」をキーワードにした抜本的な税制改革だ！【財政政策】
これまで拙ブログでも指摘してきたことだが、日本の国家財政が危機的状況にあるのは言うまでもない事実である。
その主たる要因が、 半世紀にもわたる売国ジミン政権時代の野放図なバラマキ であったことは言うまでもない！
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こんにちは。増税というとかつては、与党のみが打ち出し、野党は全面反対というのが普通でした。しかし、最近では、与野党ともに増税をいうのが当たり前です。いつの間にこんなことになってしまったのでしょうか?マクロ経済学の基本からいえば、デフレのときは、財政を緩めたり、減税すべきなどといわれていますが、今与野党がやっていることは、これとは全く反対のことです。こんなことで、良いのでしょうか?詳細は、是非私のブログを御覧になってください。