Harmonized sales tax

HSTa single tax combining both formsharmonizeharmonize sales taxesHarmonizedharmonized sales tax (HST)HST bill
This article is about the blended sales tax in force in five of the ten Canadian provinces.wikipedia
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Consumption tax

consumptionconsumption taxesbroad-based consumption tax
The harmonized sales tax (HST) is a consumption tax in Canada.
In Canada it is also called Harmonized Sales Tax when it is combined with a provincial sales tax.

Goods and services tax (Canada)

Goods and Services TaxGSTGoods and Services Tax (GST)
It is used in provinces where both the federal goods and services tax (GST) and the regional provincial sales tax (PST) have been combined into a single value added sales tax.
In 1997, the provinces of Nova Scotia, New Brunswick and Newfoundland (now Newfoundland and Labrador) and the Government of Canada merged their respective sales taxes into the Harmonized Sales Tax (HST).

Nova Scotia

NSNova Scotia, CanadaNova Scotian
The HST is in effect in five of the ten Canadian provinces: New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario and Prince Edward Island. In 1996, three of the four Atlantic provinces — New Brunswick, Newfoundland and Labrador, and Nova Scotia — entered into an agreement with the Government of Canada to implement what was initially termed the "blended sales tax" (renamed to "harmonized sales tax") which would combine the 7% federal GST with the provincial sales taxes of those provinces; as part of this project, the PST portion of the new HST in these provinces dropped from 10% to 8%.
The province participates in the HST, a blended sales tax collected by the federal government using the GST tax system.

Value-added tax

VATvalue added taxGoods and Services Tax
It is used in provinces where both the federal goods and services tax (GST) and the regional provincial sales tax (PST) have been combined into a single value added sales tax. The introduction of the HST changed the PST for these provinces from a cascading tax system, which has been abandoned by most economies throughout the world, to a value-added tax like the GST.
A Harmonized Sales Tax (HST; combined GST and provincial sales tax) is collected in New Brunswick (15%), Newfoundland (15%), Nova Scotia (15%), Ontario (13%), Prince Edward Island (15%), and, for a short time until 2013, British Columbia (12%).

Prince Edward Island

PEPEIP.E.I.
The HST is in effect in five of the ten Canadian provinces: New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario and Prince Edward Island.
Residents were to pay 11.2 per cent more for electricity when the harmonized sales tax was adopted in April 2013, according to the P.E.I. Energy Accord that was tabled in the legislature on December 7, 2012.

Canada Revenue Agency

Revenue CanadaCanadian Revenue AgencyCanada Customs and Revenue Agency
The HST is collected by the Canada Revenue Agency (CRA), which remits the appropriate amounts to the participating provinces.
In Prince Edward Island, New Brunswick, Newfoundland and Labrador, Nova Scotia and Ontario the Goods and Services Tax (GST) has been replaced by the Harmonized Sales Tax (HST).

British Columbia

BCBritish Columbia, CanadaB.C.
In a report by researcher David Murrell for the Canadian Centre for Policy Studies, the net impact of the tax was expected to be "modestly progressive" for the poorest households to upper-middle-income families while increasing taxes by $320 in British Columbia and $290 in Ontario.
His management style, the implementation of the Harmonized Sales Tax (HST) against election promises and the cancelling of the BC Rail corruption trial lead to low approval ratings and loss of caucus support.

Sales taxes in British Columbia

Harmonized Sales TaxPST and GSTsales tax
On 1 July 2010, the PST and GST were combined into the Harmonized Sales Tax (HST) levied according to the provisions of the GST.

Bill Vander Zalm

William Vander ZalmVander ZalmWilliam Nick (Bill) Vander Zalm
Former British Columbia Premier Bill Vander Zalm launched a petition against the HST in response to the public outrage.
Vander Zalm returned to the political spotlight in 2009, alongside Bill Tieleman, as a recurring critic of the provincial government's conversion of the Provincial Sales Tax to the Harmonized Sales Tax (HST).

Christy Clark

Premier Christy ClarkPremier Clark
In April 2011, British Columbia Premier Christy Clark announced a province-wide engagement initiative to listen to British Columbians' suggestions to "fix" the HST.
Regarding the controversial Harmonized Sales Tax (HST), she campaigned early on to cancel the referendum scheduled for September 2011.

Gordon Campbell

CAMPBELLPremier Gordon CampbellGorden Campbell
The introduction of HST in British Columbia was extremely unpopular, due to its perception as a "tax hike" and the fact that Premier Gordon Campbell had denied any plans to implement the HST before the 2009 election, only to introduce it anyway shortly after winning a majority government.
On July 23, 2009, Campbell announced that British Columbia would move towards a Harmonized Sales Tax, or HST.

Sales taxes in Canada

provincial sales taxQuebec Sales TaxGST and PST
It is used in provinces where both the federal goods and services tax (GST) and the regional provincial sales tax (PST) have been combined into a single value added sales tax.

2011 British Columbia sales tax referendum

HST referendumSummer 2011 referendumlarger campaign
The 2011 British Columbia sales tax referendum was conducted throughout June and July 2011.
Voters were asked whether the Harmonized Sales Tax should be retained or split back to the original Provincial Sales Tax (PST) and Goods & Services Tax (GST).

Kevin Falcon

Falcon
Faced with plummeting support and the ongoing anger against the HST, in May 2011 Minister of Finance Kevin Falcon announced that if British Columbians vote to keep the HST the rate will drop by 1% on July 1, 2012 and another point in 2014.
Christy Clark, the new Premier, included her main challenger in cabinet by appointing him to the key but also challenging position of Minister of Finance, whose portfolio included rescinding the controversial Harmonized Sales Tax (HST).

Provinces and territories of Canada

ProvinceCanadian provinceprovincial
The HST is in effect in five of the ten Canadian provinces: New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario and Prince Edward Island.

New Brunswick

NBProvince of New BrunswickNew Brunswick, Canada
The HST is in effect in five of the ten Canadian provinces: New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario and Prince Edward Island. In 1996, three of the four Atlantic provinces — New Brunswick, Newfoundland and Labrador, and Nova Scotia — entered into an agreement with the Government of Canada to implement what was initially termed the "blended sales tax" (renamed to "harmonized sales tax") which would combine the 7% federal GST with the provincial sales taxes of those provinces; as part of this project, the PST portion of the new HST in these provinces dropped from 10% to 8%.

Newfoundland and Labrador

NewfoundlandNLNewfoundland & Labrador
The HST is in effect in five of the ten Canadian provinces: New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario and Prince Edward Island. In 1996, three of the four Atlantic provinces — New Brunswick, Newfoundland and Labrador, and Nova Scotia — entered into an agreement with the Government of Canada to implement what was initially termed the "blended sales tax" (renamed to "harmonized sales tax") which would combine the 7% federal GST with the provincial sales taxes of those provinces; as part of this project, the PST portion of the new HST in these provinces dropped from 10% to 8%.

Ontario

Ontario, CanadaONProvince of Ontario
The HST is in effect in five of the ten Canadian provinces: New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario and Prince Edward Island. In a report by researcher David Murrell for the Canadian Centre for Policy Studies, the net impact of the tax was expected to be "modestly progressive" for the poorest households to upper-middle-income families while increasing taxes by $320 in British Columbia and $290 in Ontario.

Cascade tax

cascadingcascading tax systemcascading turnover tax
The introduction of the HST changed the PST for these provinces from a cascading tax system, which has been abandoned by most economies throughout the world, to a value-added tax like the GST.

Atlantic Canada

Atlantic ProvincesEast Coast of CanadaAtlantic Canadian
In 1996, three of the four Atlantic provinces — New Brunswick, Newfoundland and Labrador, and Nova Scotia — entered into an agreement with the Government of Canada to implement what was initially termed the "blended sales tax" (renamed to "harmonized sales tax") which would combine the 7% federal GST with the provincial sales taxes of those provinces; as part of this project, the PST portion of the new HST in these provinces dropped from 10% to 8%.

Government of Canada

Canadian governmentfederal governmentfederal
In 1996, three of the four Atlantic provinces — New Brunswick, Newfoundland and Labrador, and Nova Scotia — entered into an agreement with the Government of Canada to implement what was initially termed the "blended sales tax" (renamed to "harmonized sales tax") which would combine the 7% federal GST with the provincial sales taxes of those provinces; as part of this project, the PST portion of the new HST in these provinces dropped from 10% to 8%.

Government of Nova Scotia

Nova Scotia GovernmentNova Scotia Department of Natural ResourcesDepartment of Natural Resources
On 6 April 2010, the Government of Nova Scotia raised the provincial portion of the HST to 10%, restoring the overall rate in that province to 15% effective 1 July 2010 as part of deficit fighting measures.

C. D. Howe Institute

C.D. Howe InstituteCD Howe InstituteC.D Howe Institute
A study, conducted by the CD Howe Institute before announcements to exempt low value purchases, found B.C. and Ontario's HST likely revenue neutral.

Progressive tax

progressiveprogressive taxationprogressive income tax
In a report by researcher David Murrell for the Canadian Centre for Policy Studies, the net impact of the tax was expected to be "modestly progressive" for the poorest households to upper-middle-income families while increasing taxes by $320 in British Columbia and $290 in Ontario.