Like I said in an earlier post. Some items on the menu fall in a category of “qualified prepared food” meaning if the food is prepared in house. Like a sandwich made in the restaurant not shipped in. So like my example from the Canada Revenue website:
An owner of a restaurant in Ontario sells a cheeseburger for $2.99 and a 355 mL can of diet soda for $0.99 to a consumer. The total price is $3.98.
The cheeseburger is a qualifying prepared food for purposes of the rebate. (The rebate being the 8% pst) Because the diet soda is sold together with a qualifying prepared food, it is a qualifying beverage for purposes of the rebate. As the total price for the two items is not more than $4.00, the restaurant collects only the 5% federal part of the HST .
To answer your question, there is only one TAX-HST but, in a restaurant for instance as you can see above, we sometimes have to back out the 8% if under $4.
I don’t know how to explain it any more clearly. Sorry.