In Canada there are three types of sales taxes: provincial sales taxes, the federal GST and the HST in Atlantic Canada. A sales tax is a tax on consumption. ... The Canadian Goods and Services Tax or GST (Taxe sur les produits et services, TPS) is a multi-level sales tax introduced in Canada in 1991 by Prime Minister Brian Mulroney. ... In Canada, the Harmonized Sales Tax (HST) combines the Goods and Services Tax (GST) and Provincial Sales Tax (PST) into a single sales tax. ... The four Canadian Atlantic provinces. ...

Provincial Taxes

Every province except Alberta, Newfoundland and Labrador, and two of the Maritimes has a provincial sales tax, or PST. The amount of this tax varies from province to province: Motto: Fortis et Liber (Latin: Strong and free) Official languages English Capital Edmonton Largest city Calgary Lieutenant-Governor Norman Kwong Premier Ralph Klein (PC) Parliamentary representation  - House seat  - Senate seats 28 6 Area Total  â€¢ Land  â€¢ Water    (% of total)  Ranked 6th (provinces and territories) 661,848 km² 642,317 km² 19... Motto: Quaerite Prime Regnum Dei (Latin: Seek ye first the kingdom of God) Official languages None Capital St. ... The Maritimes or Maritime provinces are a region of Canada on the Atlantic coast, consisting of New Brunswick, Nova Scotia and Prince Edward Island. ...

• British Columbia 7% (Reduced from 7.5% Oct 2004)
• Saskatchewan 7%
  • The Saskatchewan side of the city of Lloydminster, which is bisected by the Alberta-Saskatchewan border, is exempt from PST by provincial law. This allows businesses on the Saskatchewan side to compete on a more equal footing with those on the Alberta side of the city.
• Manitoba 7%
• Ontario 8%
• Quebec 7.5% nominally, but compounded upon the federal 7% GST; therefore actually 8.025%.
• Prince Edward Island 10% nominally, but compounded upon the federal 7% GST; therefore actually 10.7%.

Which items the tax is applied to also varies by province. The Yukon Territory, Northwest Territories and Nunavut do not have any type of regional sales tax. Motto: Splendor Sine Occasu (Latin: Splendour without diminishment) Official languages none stated in law; English is de facto Capital Victoria Largest city Vancouver Lieutenant-Governor Iona Campagnolo Premier Gordon Campbell (BC Liberal) Parliamentary representation  - House seat  - Senate seats 36 6 Area Total  â€¢ Land  â€¢ Water    (% of total)  Ranked 5th 944,735... Motto: Multis E Gentibus Vires (Latin: From many peoples, strength) Official languages English (but legally required to provide some services in French) Capital Regina Largest city Saskatoon Lieutenant-Governor Lynda M. Haverstock Premier Lorne Calvert (NDP) Parliamentary representation  - House seat  - Senate seats 14 6 Area Total  â€¢ Land  â€¢ Water    (% of total... Lloydminster is a Canadian city which has the unusual geographic distinction of straddling a provincial border. ... Motto: Gloriosus et Liber (Latin: Glorious and free) Official languages English (some French services are provided, but French does not have official status at the provincial level) Capital Winnipeg Largest city Winnipeg Lieutenant-Governor John Harvard Premier Gary Doer (NDP) Parliamentary representation  - House seat  - Senate seats 14 6 Area Total... Motto: Ut Incepit Fidelis Sic Permanet (Latin: Loyal she began, loyal she remains) Official languages English (French has some legal status) Capital Toronto Largest city Toronto Lieutenant-Governor James K. Bartleman Premier Dalton McGuinty (Liberal) Parliamentary representation  - House seat  - Senate seats 106 24 Area Total  â€¢ Land  â€¢ Water    (% of total)  Ranked... Motto: Je me souviens (French: I remember) Official languages French Capital Quebec City Largest city Montreal Lieutenant-Governor Lise Thibault Premier Jean Charest (PLQ) Parliamentary representation  - House seat  - Senate seats 75 24 Area Total  â€¢ Land  â€¢ Water    (% of total)  Ranked 1st 1,542,056 km² 1,183,128 km² 176,928... Motto: Parva Sub Ingenti (Latin: The small under the protection of the great) Official languages None Capital Charlottetown Largest city Charlottetown Lieutenant-Governor J. Léonce Bernard Premier Pat Binns (PC) Parliamentary representation  - House seat  - Senate seats 4 4 Area Total  â€¢ Land  â€¢ Water    (% of total)  Ranked 13th 5,660 km... Motto: none Other Canadian provinces and territories Capital Whitehorse Largest city Whitehorse Commissioner Jack Cable Premier Dennis Fentie (Yukon Party) Area 482,443 km² (9th)  - Land 474,391 km²  - Water 8,052 km² (1. ... Motto: None Official languages Dene Suline, Cree, Dogrib, English, French, Gwichin, Inuktitut, Slavey Capital Yellowknife Largest city Yellowknife Commissioner Tony Whitford Premier Joe Handley (Consensus government - no party affiliations) Parliamentary representation  - House seat  - Senate seats 1 1 Area Total  â€¢ Land  â€¢ Water    (% of total)  Ranked 3rd 1,346,106 km... Motto: Nunavut Sannginivut (Inuktitut: Nunavut our strength or Our land our strength) Official languages Inuktitut, Inuinnaqtun, English, French Capital Iqaluit Largest city Iqaluit Commissioner Ann Meekitjuk Hanson Premier Paul Okalik (independent) Parliamentary representation  - House seat  - Senate seats 1 Nancy Karetak-Lindell 1 Willie Adams Area Total  â€¢ Land  â€¢ Water    (% of total...

Goods and Services Tax

Under Brian Mulroney's government in the early 1990s a federal sales tax, the Goods and Services Tax (GST) was introduced. It caused much controversy when it was implemented, but today has become a crucial source of federal revenue. The rate is 7% and it is applied to a wide variety of items, many of which are exempt from provincial taxes. In Quebec and Prince Edward Island, the PST is also applied on top of the GST. Prime Minister Stephen Harper promises to reduce the GST to 6%, and then to 5% within 5 years Brian Mulroney (born March 20, 1939) was the eighteenth Prime Minister of Canada from September 17, 1984, to June 25, 1993. ... The 1990s decade refers to the years from 1990 to 1999, inclusive. ... The Canadian Goods and Services Tax or GST (Taxe sur les produits et services, TPS) is a multi-level sales tax introduced in Canada in 1991 by Prime Minister Brian Mulroney. ... Stephen Joseph Harper (born April 30, 1959) is the 22nd Prime Minister of Canada and leader of the Conservative Party of Canada. ...

Harmonized Sales Tax

When Jean Chrétien's Liberals came to power in 1993 they promised to abolish the GST. This proved impractical, however, and instead they opted to attempt to merge the GST with the PST in each province. Only three Atlantic provinces--New Brunswick, Newfoundland and Labrador, and Nova Scotia--agreed to this, however. These provinces thus have the Harmonized Sales Tax or HST, a 15% tax that replaces both the local PSTs and the GST. Jean Chrétien (born January 11, 1934), was the twentieth Prime Minister of Canada, serving from November 4, 1993 to December 12, 2003. ... The Liberal Party of Canada (French: Parti libéral du Canada), colloquially known as the Grits (originally Clear Grits), is a Canadian federal political party positioned around the centre of the political spectrum, combining a generally progressive social policy with moderate economics. ... 1993 (MCMXCIII) was a common year starting on Friday of the Gregorian calendar and marked the Beginning of the International Decade to Combat Racism and Racial Discrimination (1993-2003). ... Motto: Spem reduxit (Hope restored) Official languages English, French Capital Fredericton Largest city Saint John Lieutenant-Governor Herménégilde Chiasson Premier Bernard Lord (PC) Parliamentary representation  - House seat  - Senate seats 10 10 Area Total  â€¢ Land  â€¢ Water    (% of total)  Ranked 11th 72 908 km² 71 450 km² 1 458 km... Motto: Quaerite Prime Regnum Dei (Latin: Seek ye first the kingdom of God) Official languages None Capital St. ... Motto: Munit Haec et Altera Vincit (Latin: One defends and the other conquers) Official languages None Capital Halifax Largest city Halifax Lieutenant-Governor Myra Freeman Premier Rodney MacDonald (PC) Parliamentary representation  - House seat  - Senate seats 11 10 Area Total  â€¢ Land  â€¢ Water    (% of total)  Ranked 12th 55,283 km² 53,338... In Canada, the Harmonized Sales Tax (HST) combines the Goods and Services Tax (GST) and Provincial Sales Tax (PST) into a single sales tax. ...