Definition: In Canada the goods and services tax or GST is a federal tax of five percent on most goods and services sold in Canada for domestic consumption. Some goods and services are exempt from the GST, for example basic groceries, prescription drugs and exports.
In the provinces of New Brunswick, Newfoundland and Labrador and Nova Scotia the five percent federal goods and services tax is combined with an eight percent provincial retail sales tax and is called the harmonized sales tax (HST).
In the provinces of New Brunswick, Newfoundland and Labrador and Nova Scotia the five percent federal goods and services tax is combined with an eight percent provincial retail sales tax and is called the harmonized sales tax (HST).

