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Harmonized sales tax
The harmonized sales tax (HST) is a consumption tax in Canada. It is used in provinces where both the federal goods and services tax (GST) and the regional provincial sales tax (PST) have been combined into a single value added sales tax.
==Jurisdiction==
The HST is in effect in five of the ten Canadian provinces: New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario and Prince Edward Island. The HST is collected by the Canada Revenue Agency (CRA), 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. In provinces and territories which have not enacted the HST, the CRA collects only the 5% goods and services tax. The current rates are as follows:
The introduction of the HST changed the PST for these provinces from a cascading tax system, which has been abandoned by most economies throughout the world,〔〔Coyle: Despite Tory roars, HST here to stay (The Toronto Star )〕 to a value added tax like the GST.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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