Curators Code wants it to mean this but that's not what it means in my experience.
In practice there is 90% overlap between these terms and both denote the tertiary source you became aware of the link through.
The difference when it exists is that "HT" is less likely to add anything you don't see in the source whereas "via" will sometimes be worth clicking through to see that person's insight.
Hat Tip:
A -> B -> Me
B added nothing, you should visit A for the source. Goodwill link to B, you should check out his site.
Via:
A -> B -> Me
B may have added something. You should visit A for the source and if you have time B might be worth it.
(Or the other way around. I agree with Marco on that one, I think it's confusing.)