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Sales Tax - Harmonized Sales Tax (HST)

  • On April 1, 1997, the federal GST was harmonized with the provincial sales tax to form the HST.


  • The HST uses the same tax base and operating rules as the GST.


  • Effective July 1, 2006 , the general rate is 14% of which 6% is the GST and 8% is the provincial component of the tax.


  • Businesses may be entitled to Input Tax Credits (ITC's).


  • The HST is administered by Canada Revenue Agency.

For more information respecting the HST please contact Canada Customs and Revenue Agency at: http://www.cra-arc.gc.ca/

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