Glossary
HST
The Harmonized Sales Tax rolls the federal GST and a province's sales tax into a single combined rate in the provinces that have adopted it. For a business it behaves just like the GST: you register once, charge the blended rate on taxable sales, and recover the tax paid on purchases through input tax credits. The practical difference is the rate and which province you are selling into. Our sales tax guide maps which provinces use HST versus separate GST and PST.
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