GST
E52216
GST (Goods and Services Tax) is a value-added consumption tax levied on most goods and services sold for domestic use in Canada.
All labels observed (6)
| Label | Occurrences |
|---|---|
| Goods and Services Tax (GST) | 3 |
| GST canonical | 2 |
| Harmonized Sales Tax (HST) | 2 |
| GST (Canada) | 1 |
| Goods and Services Tax | 1 |
| federal Goods and Services Tax | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T411794 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: GST Context triple: [Tax Court of Canada, jurisdiction, GST]
-
A.
GTS
GTS is an abbreviation commonly used for the Global Telecommunication System, an international network for exchanging meteorological data.
-
B.
GPC
GPC is the GNU Pascal Compiler, a free, open-source Pascal compiler that is part of the GNU Compiler Collection (GCC) project.
-
C.
Tarifit
Tarifit is a Northern Berber language spoken primarily by the Riffian people in the Rif region of northern Morocco.
-
D.
GAB
GAB is the three-letter ISO 3166-1 alpha-3 country code assigned to Gabon.
-
E.
GAU
GAU is an abbreviation commonly used for the University of Göttingen, a major research university in Göttingen, Germany.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: GST Target entity description: GST (Goods and Services Tax) is a value-added consumption tax levied on most goods and services sold for domestic use in Canada.
-
A.
GTS
GTS is an abbreviation commonly used for the Global Telecommunication System, an international network for exchanging meteorological data.
-
B.
GPC
GPC is the GNU Pascal Compiler, a free, open-source Pascal compiler that is part of the GNU Compiler Collection (GCC) project.
-
C.
Tarifit
Tarifit is a Northern Berber language spoken primarily by the Riffian people in the Rif region of northern Morocco.
-
D.
GAB
GAB is the three-letter ISO 3166-1 alpha-3 country code assigned to Gabon.
-
E.
GAU
GAU is an abbreviation commonly used for the University of Göttingen, a major research university in Göttingen, Germany.
- F. None of above. chosen
Statements (47)
| Predicate | Object |
|---|---|
| instanceOf |
consumption tax
ⓘ
value-added tax ⓘ |
| administeredBy | Canada Revenue Agency ⓘ |
| appliesAtPointOf | sale of taxable supplies ⓘ |
| appliesTo |
most goods sold for domestic use in Canada
ⓘ
most services sold for domestic use in Canada ⓘ |
| calculationMethod | applied to the selling price of taxable supplies ⓘ |
| collectedBy | businesses registered for GST ⓘ |
| collectionMethod | self-assessment and vendor collection ⓘ |
| combinedForm |
GST
self-linksurface differs
ⓘ
surface form:
Harmonized Sales Tax (HST)
|
| combinedWith | provincial sales taxes in some provinces ⓘ |
| country | Canada ⓘ |
| economicIncidence | intended to fall on consumers ⓘ |
| equivalentTo |
GST
self-linksurface differs
ⓘ
surface form:
GST (Canada)
|
| exemptionsInclude |
certain educational services
ⓘ
certain financial services ⓘ certain health care services ⓘ |
| exportTreatment | many exports are zero-rated ⓘ |
| fullName |
GST
self-linksurface differs
ⓘ
surface form:
Goods and Services Tax
|
| importTreatment | GST generally applies to imported goods ⓘ |
| inputTaxCredit | allows businesses to recover GST paid on business inputs ⓘ |
| introducedBy |
Canadian federal government (Ottawa)
ⓘ
surface form:
Government of Canada
|
| isComponentOf | Canadian sales tax system ⓘ |
| language |
English abbreviation
ⓘ
French abbreviation for Taxe sur les produits et services ⓘ |
| legalBasis | Excise Tax Act (Canada) ⓘ |
| leviedOn | value added at each stage of production and distribution ⓘ |
| mechanism | input tax credit system ⓘ |
| payer | final consumer ⓘ |
| policyObjective |
broaden the tax base
ⓘ
reduce distortions from previous manufacturers’ sales tax ⓘ |
| purpose |
raise federal government revenue
ⓘ
tax consumption rather than income ⓘ |
| rateType | single federal rate ⓘ |
| registrationRequirement | businesses over a specified taxable revenue threshold must register ⓘ |
| relatedTo |
GST
self-linksurface differs
ⓘ
surface form:
Harmonized Sales Tax (HST)
Provincial Sales Tax (PST) ⓘ |
| remittedTo |
Canadian federal government (Ottawa)
ⓘ
surface form:
federal government of Canada
|
| replaced | Manufacturers’ Sales Tax (Canada) ⓘ |
| returnFiling | registered businesses must file periodic GST returns ⓘ |
| scope | nationwide in Canada ⓘ |
| startDate | 1991-01-01 ⓘ |
| taxBase | domestic consumption in Canada ⓘ |
| taxType | federal tax ⓘ |
| zeroRatedSuppliesInclude |
basic groceries
ⓘ
certain medical devices ⓘ prescription drugs ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: GST Description of subject: GST (Goods and Services Tax) is a value-added consumption tax levied on most goods and services sold for domestic use in Canada.
Referenced by (10)
Full triples — surface form annotated when it differs from this entity's canonical label.
subject surface form:
GST (Canada)
this entity surface form:
Goods and Services Tax
subject surface form:
GST (Canada)
this entity surface form:
Harmonized Sales Tax (HST)
subject surface form:
GST (Canada)
this entity surface form:
Harmonized Sales Tax (HST)
subject surface form:
TPS (Canada)
this entity surface form:
GST (Canada)
this entity surface form:
federal Goods and Services Tax
this entity surface form:
Goods and Services Tax (GST)
this entity surface form:
Goods and Services Tax (GST)
this entity surface form:
Goods and Services Tax (GST)