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Harmonized Sales Tax

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 January 1, 2008, the general rate is 13% of which 5% 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 please contact the Canada Customs and Revenue Agency .