Harmonized Sales Tax (HST)
E909162
Harmonized Sales Tax (HST) is a Canadian value-added consumption tax that combines federal and provincial sales taxes into a single, harmonized rate in participating provinces.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Harmonized Sales Tax (HST) canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T11158644 — 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: Harmonized Sales Tax (HST) Context triple: [Excise Tax Act (Canada), governs, Harmonized Sales Tax (HST)]
-
A.
Provincial Sales Tax (PST)
Provincial Sales Tax (PST) is a consumption tax levied by individual Canadian provinces on the sale of goods and services, separate from the federal Goods and Services Tax.
-
B.
Manufacturers’ Sales Tax (Canada)
Manufacturers’ Sales Tax (Canada) was a federal value-added tax on goods at the manufacturing level that existed before being superseded by the national Goods and Services Tax.
-
C.
Excise Tax Act (Canada)
The Excise Tax Act (Canada) is the federal statute that establishes and governs Canada’s Goods and Services Tax (GST) and related value-added tax rules.
-
D.
Goods and Services Tax (Australia)
Goods and Services Tax (Australia) is a broad-based value-added tax introduced in 2000 that applies to most goods and services consumed in Australia.
-
E.
GST
GST is the time zone used by Gulf Cooperation Council countries such as the United Arab Emirates and Oman, corresponding to UTC+4 hours.
- 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: Harmonized Sales Tax (HST) Target entity description: Harmonized Sales Tax (HST) is a Canadian value-added consumption tax that combines federal and provincial sales taxes into a single, harmonized rate in participating provinces.
-
A.
Provincial Sales Tax (PST)
Provincial Sales Tax (PST) is a consumption tax levied by individual Canadian provinces on the sale of goods and services, separate from the federal Goods and Services Tax.
-
B.
Manufacturers’ Sales Tax (Canada)
Manufacturers’ Sales Tax (Canada) was a federal value-added tax on goods at the manufacturing level that existed before being superseded by the national Goods and Services Tax.
-
C.
Excise Tax Act (Canada)
The Excise Tax Act (Canada) is the federal statute that establishes and governs Canada’s Goods and Services Tax (GST) and related value-added tax rules.
-
D.
Goods and Services Tax (Australia)
Goods and Services Tax (Australia) is a broad-based value-added tax introduced in 2000 that applies to most goods and services consumed in Australia.
-
E.
GST
GST is the time zone used by Gulf Cooperation Council countries such as the United Arab Emirates and Oman, corresponding to UTC+4 hours.
- F. None of above. chosen
Statements (46)
| Predicate | Object |
|---|---|
| instanceOf |
Canadian tax
ⓘ
consumption tax ⓘ value-added tax ⓘ |
| abbreviation | HST NERFINISHED ⓘ |
| administeredBy | Canada Revenue Agency NERFINISHED ⓘ |
| appliesTo |
electronic commerce transactions when taxable
ⓘ
imports of taxable supplies into participating provinces ⓘ most goods and services ⓘ participating provinces ⓘ services supplied in participating provinces ⓘ tangible personal property supplied in participating provinces ⓘ |
| collectedBy | federal government on behalf of participating provinces ⓘ |
| collectedFrom | consumers ⓘ |
| combines |
federal sales tax
ⓘ
provincial sales tax ⓘ |
| component |
Goods and Services Tax
NERFINISHED
ⓘ
provincial portion of sales tax ⓘ |
| country | Canada ⓘ |
| exemption |
basic groceries
ⓘ
most health services ⓘ prescription drugs ⓘ |
| firstImplementedIn |
New Brunswick
NERFINISHED
ⓘ
Newfoundland and Labrador NERFINISHED ⓘ Nova Scotia NERFINISHED ⓘ |
| hasExemptSupplies | yes ⓘ |
| hasZeroRatedSupplies | yes ⓘ |
| implementedIn |
Ontario
NERFINISHED
ⓘ
Prince Edward Island NERFINISHED ⓘ |
| inputTaxCreditAvailable | yes for most business inputs ⓘ |
| introducedIn | 1997 ⓘ |
| jurisdiction | federal government of Canada NERFINISHED ⓘ |
| legalBasis | Excise Tax Act of Canada NERFINISHED ⓘ |
| policyDebate |
effect on provincial fiscal autonomy
ⓘ
impact on low-income households ⓘ |
| purpose |
harmonize federal and provincial sales taxes
ⓘ
reduce compliance costs for businesses ⓘ simplify sales tax system ⓘ |
| rateVariesBy | province ⓘ |
| relatedTax |
Goods and Services Tax
GENERATED
ⓘ
Provincial Sales Tax GENERATED ⓘ |
| remittedBy | registered businesses ⓘ |
| replacedTax |
provincial retail sales tax
ⓘ
standalone Goods and Services Tax at point of sale ⓘ |
| revenueSharedWith | participating provincial governments ⓘ |
| taxBase | value added ⓘ |
| taxType | destination-based tax ⓘ |
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: Harmonized Sales Tax (HST) Description of subject: Harmonized Sales Tax (HST) is a Canadian value-added consumption tax that combines federal and provincial sales taxes into a single, harmonized rate in participating provinces.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.