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Harmonized sales tax (HST)

Three provinces - Nova Scotia, New Brunswick, and Newfoundland and Labrador - harmonized their provincial sales tax with GST to create HST.

HST
What is HST?
What is the difference between GST and HST? 		Goods and services brought into a participating province
Motor vehicle brought into a participating province Goods considered to be sold or leased in a participating province
Services considered to be sold in a participating province Intangible personal property considered to be sold in a participating province

 

Specific rules apply to determine whether a supply is made in or outside a participating province. For more information, see Place of Supply Rules Under the HST.
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Date modified:
2006-07-01 		Top of page
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