Definition: In most provinces in Canada a provincial retail sales tax is applied on many goods and services. In the provinces of Nova Scotia, New Brunswick, Newfoundland and Labrador, Ontario and British Columbia the provincial sales tax is combined with the federal goods and services tax (GST) in a single harmonized sales tax (HST). The provincial retail sales tax rates vary from province to province, as do the goods and services to which the tax is applied and the way the tax is applied.
Also Known As: In the provinces of Manitoba and Ontario, the provincial sales tax is called the retail sales tax or RST. In British Columbia, the provincial sales tax is called the Social Service Tax.
