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Harmonized Sales Tax (HST)

The harmonized sales tax (HST) in Canada is a consumption tax on goods and services in Canada. The HST is applied in provinces where both the federal goods and services tax (known as the GST) and the regional provincial sales tax (the PST) have been combined into a single tax.

The Goods and Services Tax (GST) is a value-added tax introduced in Canada in 1991. In a number of Canadian provinces the GST has been merged with respective provincial sales tax PST) to form a Harmonized Sales Tax (HST). The three northern territories of Canada (Yukon, Northwest Territories, and Nunavut) do not have territorial sales taxes and in Quebec, it is the government of Quebec which administers both the federal GST and the provincial Quebec Sales Tax (QST).

For more information regarding the GST, including information for businesses on charging the GST/HST, registering for an account, filing returns, and/or remitting the GST/HST, please contact the Canada Revenue Agency (CRA).

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