PST Exempt (Books & Food Items/ Beverages)

PST Exempt (5% GST only - no PST)

• Books (Hardcover & Paperback Books, Art & Photography Books, Children's Colouring Books & Bound Sticker Books, Cookbooks, magazines)
• Bread & Other Baked Goods
• Candy & Confections (including: Gum, Sesame bars, Marzipan sweets, marshmallows and cream sweets, chocolate covered coffee beans, Nuts, Popcorn, Raisins, apples, etc., when coated/ treated with candy, chocolate, molasses, sugar or syrup)
• Canned Goods (e.g. Jams, preserves, tomato sauce, vegetables, soup)
• Carbonated & Still Water
• Coffee, tea and sweeteners (except nitrogenized, sweetened coffee)
• Cooking Oils (e.g. olive oil)
• Cooking Sherry (i.e. those sold in a grocery store and not a liquor store)
• Drinks & Drink Mixes (e.g. hot chocolate, iced tea)
• Food Colouring
• Fruits & Vegetables
• Gelatine
• Gum (e.g. confections, weight loss support)
• Infant Formula
• Kefir
• Meat
• Milk Products & Dairy Products (e.g. cheese, yogurt & ice cream)
• Dealcoholized beer, cider and wine (i.e. 1% or less alcohol content)
• Non-carbonated drinks such as fruit juices (soda beverages including soda pop, sparkling fruit juices, carbonated or nitrogenized energy drinks, Kombucha, nitrogenized coffee (if sweetened) and sparkling, sweetened water, must be charged 7% PST and are not elligible under this list)
• Protein Drink Mixes
• Snacks (e.g. chips and crackers)
• Sparkling Flavoured Waters that contain NO Sweetener
• Spices & Seasonings, including salt (except salt that is not for human consumption, such as salt for de-icing)