On November 12, 2009, Ontario announced additional point-of-sale rebates for the provincial component of the proposed Harmonized Sales Tax that will take effect on July 1, 2010. Point-of-sale rebates for the provincial component of the tax will now be available for qualifying prepared food and beverages sold for $4.00 or less and print newspapers. These new rebates are in addition to the point-of-sale rebates previously announced that will apply to purchases of: books; children's clothing and footwear; children's car seats and car booster seats; diapers; and feminine hygiene products.
Ontario Newsroom Release, November 12, 2009, “More Point-Of-Sale Exemptions for Ontario HST”
Tax Development Nov 13, 2009