I've just had a trust audit with CRA, and we noticed that my cash register charges only 5% on purchases under $4. This is an old register that had to be programmed(by the previous owners) to charge HST. It is broken up into 5% and 8% on the print outs. My question is (She couldn't answer???) In Ontario restaurants/ fast food joints, is there only 5% charged on purchases under $4?