Harmonized Sales Tax

Harmonized Sales Tax

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Please note that the content of this book primarily consists of articles available from Wikipedia or other free sources online. The Harmonized Sales Tax (HST) is the name used in Canada to describe the combination of the federal Goods and Services Tax (GST) and the regional Provincial Sales Tax (PST) into a single value added sales tax in five of the ten Canadian provinces: British Columbia, Ontario, New Brunswick, Newfoundland and Labrador, and Nova Scotia. The HST is collected by the Canada Revenue Agency, which remits the appropriate amounts to the participating provinces. The HST may differ across these five provinces, as each province will set its own PST rates within the HST. The introduction of the HST changes the PST for these provinces from a cascading tax system, which has been abandoned by most economies throughout the world, to a value added tax like the GST.
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Product details

  • Paperback | 100 pages
  • 152 x 229 x 6mm | 159g
  • Bellum Publishing
  • United States
  • English
  • 6136718464
  • 9786136718460