Harmonized Sales Tax (HST)

URI: https://gptkb.org/entity/Harmonized_Sales_Tax_(HST)

GPTKB entity

Statements (51)

Predicate	Object
gptkbp:instanceOf	value-added tax
gptkbp:administeredBy	gptkb:Canada_Revenue_Agency
gptkbp:appliesInProvince	gptkb:New_Brunswick gptkb:Newfoundland_and_Labrador gptkb:Nova_Scotia gptkb:Ontario gptkb:Prince_Edward_Island
gptkbp:appliesTo	gptkb:Canada most goods and services
gptkbp:BritishColumbiaAdopted	2010
gptkbp:BritishColumbiaRepealed	2013
gptkbp:combines	gptkb:federal_Goods_and_Services_Tax_(GST) gptkb:provincial_sales_tax_(PST)
gptkbp:controversy	public opposition in some provinces
gptkbp:excludes	financial services medical devices prescription drugs health care services child care services basic groceries residential rent used residential housing
https://www.w3.org/2000/01/rdf-schema#label	Harmonized Sales Tax (HST)
gptkbp:inputTaxCreditAvailable	businesses
gptkbp:introducedIn	1997
gptkbp:notableCollection	businesses
gptkbp:notAppliedInProvince	gptkb:Alberta gptkb:British_Columbia gptkb:Manitoba gptkb:Northwest_Territories gptkb:Nunavut gptkb:Quebec gptkb:Saskatchewan gptkb:Yukon
gptkbp:purpose	raise government revenue
gptkbp:QuebecEquivalent	gptkb:Quebec_Sales_Tax_(QST)
gptkbp:rateInNewBrunswick	15%
gptkbp:rateInNewfoundlandAndLabrador	15%
gptkbp:rateInNovaScotia	15%
gptkbp:rateInOntario	13%
gptkbp:rateInPrinceEdwardIsland	15%
gptkbp:rebateAvailableFor	non-profit organizations charities public service bodies some new housing
gptkbp:remittedTo	gptkb:Canada_Revenue_Agency
gptkbp:replacedBy	separate GST and PST in participating provinces
gptkbp:taxStatus	consumption tax same as GST
gptkbp:bfsParent	gptkb:Canada_Revenue_Agency
gptkbp:bfsLayer	5