|
gptkbp:instanceOf
|
gptkb:tax_law
|
|
gptkbp:abbreviation
|
HST
|
|
gptkbp:administeredBy
|
gptkb:Canada_Revenue_Agency
|
|
gptkbp:appliesTo
|
gptkb:Canada
gptkb:New_Brunswick
gptkb:Newfoundland_and_Labrador
gptkb:Nova_Scotia
gptkb:Ontario
gptkb:Prince_Edward_Island
|
|
gptkbp:BritishColumbiaAdopted
|
2010
|
|
gptkbp:BritishColumbiaRepealed
|
2013
|
|
gptkbp:combines
|
federal GST
provincial sales tax
|
|
gptkbp:controversy
|
public opposition in some provinces
|
|
gptkbp:dataCollected
|
most goods and services
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
Harmonized Sales Tax
|
|
gptkbp:introducedIn
|
1997
|
|
gptkbp:NewBrunswickRate
|
15%
|
|
gptkbp:NewfoundlandAndLabradorRate
|
15%
|
|
gptkbp:notAppliedIn
|
gptkb:Alberta
gptkb:British_Columbia
gptkb:Manitoba
gptkb:Northwest_Territories
gptkb:Nunavut
gptkb:Quebec
gptkb:Saskatchewan
gptkb:Yukon
|
|
gptkbp:NovaScotiaRate
|
15%
|
|
gptkbp:OntarioRate
|
13%
|
|
gptkbp:PrinceEdwardIslandRate
|
15%
|
|
gptkbp:purpose
|
simplify sales tax collection
|
|
gptkbp:rateVariesByProvince
|
yes
|
|
gptkbp:replacedBy
|
gptkb:Goods_and_Services_Tax
Provincial Sales Tax
|
|
gptkbp:type
|
value-added tax
|
|
gptkbp:bfsParent
|
gptkb:Excise_Tax_Act
gptkb:GST/HST_credit
|
|
gptkbp:bfsLayer
|
6
|