TAXES & FEES

Harmonized Sales Tax (HST)

Effective July 1, 2010 the Ontario Retail Sales Tax (PST) has been replaced with a value added tax (OVAT) and combined with the federal goods & services tax (GST) to create a federally administered Harmonized Sales Tax (HST). The new Ontario HST will be encompassing a provincial component (OVAT) at 8% and a federal component (GST) at 5%, for a combined HST rate of 13%. (e.g. 13% HST = 5% GST + 8% OVAT)

The Local Fee (5.9%)

is used to offset a number of business costs, including but not limited to: restaurant marketing, development, and infrastructure expenses.

Fees collected may be used for restaurant improvements and maintenance, health and safety resources, and administration costs.       

A portion of this fee is also used to offset a levy for the Fallsview BIA. Among other things, the Fallsview BIA is responsible for: street-scaping, public space beautification, communication infrastructure, site development, community planning, and convention centre funding.