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.
Observed surface forms (1)
| Surface form | Occurrences |
|---|---|
| Harmonized Sales Tax | 0 |
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 ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.