Prices for some services in Ontario will rise as of May 1, as the province starts phasing in the harmonized sales tax.

The eight per cent provincial sales tax will be eliminated July 1 and replaced with the 13 per cent HST. However, goods and services bought after tomorrow for use after July 1 will be subject to the new tax.

Booking a train or bus ticket on Saturday for a midsummer trip will be eight per cent more expensive because of the HST. Flights within Canada will also cost more, as will theatre and ballet tickets.

Gym memberships will also be subject to the HST — but only the portion to be used after July 1. Landscaping and other regular maintenance services will be hit with the new tax, too.

But buy a magazine subscription before July 1 and your purchase won't be subject to the HST. And while death and taxes may be the two things we can't avoid in life, you'll pay less tax if you pre-pay your funeral before May 1 and make it past July 1.

When the HST is fully implemented, prices for one in six goods and services will rise in Ontario. Among the items to be affected are:

• Energy, including electricity, gasoline, diesel and home-heating fuels.
• Home renovations.
• Taxi fares and parking.
• Home internet services.
• Legal fees and real estate commissions.

The Ontario Ministry of Revenue first announced it was harmonizing the PST with the GST in March 2009. Six months later, the ministry revealed the rules that would govern the transition to the next tax.

The HST is supposed to help make businesses more competitive by reducing their costs. Businesses currently pay PST on what they spend on manufacturing goods and providing services. Under the HST, businesses will receive refunds for those sales taxes. The savings should be reflected in lower prices for their products.

British Columbia is also implementing the HST on July 1. However, prices won't change until the tax takes effect. The legislation establishing the new tax is expected to pass by the end of this week.