How Much is That Doggie in the Window?
A pet (dog or cat or other) will cost more because he veterinarian bills are subject to HST. Prior to HST, you would have paid Ontario retail sales tax (PST) to the pet store when you purchased your pet and you would have paid PST on the food and toys. However, prior to July 1, 2010, you would not have paid PST on the vet exams and tests. Now, you will pay HST on virtually every charge by the vet.
On December 28, 2010, I took my dog to the vet as she had bloody sores on her back and was in pain. She cried most of the night and could not get comfortable.
The vet charged me $77.00 (plus HST) for the examination and made decisions to run tests. The hospital cytology cost $66.00 plus HST, the skin scraping (which is actually gathering a little skin to analyze) cost $51.50 plus HST and the culture and sensitivity aerobic (which is testing the goopy matter for the type of infection so that the correct antibiotics are prescribed) cost $129.50 plus HST.
After the analysis, antibiotics were prescribed at $64.60 plus HST (the same antibiotics are not subject to HST when prescribed to a human), a medicated topical spray to calm skin cost $50.46 plus HST (again a similar treatment would be exempt if prescribed to a human patient). I also purchased some skin sensitivity dog food that was subject to HST.
My poor dog was still very uncomfortable, so I took her back to the vet for a medicated bath (and that really helped). The medicated bath was $65.00 plus HST. The vet also prescribed another medicine to be added with food or to be injected in my dogs mouth with a syringe (without needle tip). This cost another $49,32 plus HST.
I still need to purchase a three month supply of Invermectin to solve the real issue - demodex (the second incidence in the last two years and my dog is 10 years old).
In addition, I still need to take my dog for her annual physical in 2011, pay for her annual shots and her heart worm medication. I also will take her for her semi-regular groomings and nail clippings. I buy rawhide bones for her weekly teeth cleaning. I should not forget to mention that I will continue to buy her dog food and pay HST.
All totaled, I will pay over $250 in HST in the first year of HST on my dog.
While I can make sacrifices to pay the HST, some cannot and should consider the ongoing costs of pets, including HST, when making purchasing decisions. If I had to choose between relieving my dogs pain and treating her infection or not, it would be a hard decision. my vet tells me that many pet owners since July 1, 2010 could not afford treatment for their pets and either the pet suffered or was euthanized.
Cyndee Todgham Cherniak is the founding lawyer of LexSage, a boutique international trade law and sales tax firm in Toronto,
