Harmonized sales tax (HST)

The participating provinces harmonized their provincial sales tax with the GST to implement the harmonized sales tax (HST) in those provinces. Generally, the HST applies to the same base of goods and services as the GST.

Participating province

Participating province refers to the province of Nova Scotia, New Brunswick, or Newfoundland and Labrador, Ontario, or Prince Edward Island that apply the harmonized sales tax (HST).