The goods and services tax (GST; French: Taxe sur les produits et services) is a value added tax introduced in Canada on January 1, 1991, by the government of Prime Minister Brian Mulroney. The GST replaced a previous hidden 13.5% manufacturers' sales tax (MST); Introduced at an original rate of 7%, the GST rate has been lowered twice and currently sits at rate of 5%, since January 1, 2008. The GST raised 11.7% of total federal government revenue in 2017-18.

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  • The goods and services tax (GST; French: Taxe sur les produits et services) is a value added tax introduced in Canada on January 1, 1991, by the government of Prime Minister Brian Mulroney. The GST replaced a previous hidden 13.5% manufacturers' sales tax (MST); Introduced at an original rate of 7%, the GST rate has been lowered twice and currently sits at rate of 5%, since January 1, 2008. The GST raised 11.7% of total federal government revenue in 2017-18. In five provinces, Nova Scotia, New Brunswick, Newfoundland and Labrador, Ontario and Prince Edward Island, the GST is combined with provincial sales tax (PST) into a harmonized sales tax (HST), while Quebec has a de facto HST in that its provincial sales tax follows the same rules as the GST and both are collected and administered together by the provincial government. British Columbia had an HST from 2010 until 2013, when it was removed after a provincial referendum. Alberta and the territories of Yukon, Northwest Territories and Nunavut have the GST but no provincial or territorial sales taxes. (en)
  • La taxe sur les produits et services ou TPS (en anglais, goods and services tax ou GST) est une taxe sur la vente, à niveau multiple, introduite au Canada en 1991 par le premier ministre Brian Mulroney. Elle fonctionne à bien des égards comme les taxes sur la valeur ajoutée (TVA) utilisée en Europe. L'introduction de cette taxe fut extrêmement controversée et fut un des facteurs déterminants dans la plus grande défaite électorale d'un parti fédéral au pouvoir dans toute l'histoire du Canada. (fr)
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  • La taxe sur les produits et services ou TPS (en anglais, goods and services tax ou GST) est une taxe sur la vente, à niveau multiple, introduite au Canada en 1991 par le premier ministre Brian Mulroney. Elle fonctionne à bien des égards comme les taxes sur la valeur ajoutée (TVA) utilisée en Europe. L'introduction de cette taxe fut extrêmement controversée et fut un des facteurs déterminants dans la plus grande défaite électorale d'un parti fédéral au pouvoir dans toute l'histoire du Canada. (fr)
  • The goods and services tax (GST; French: Taxe sur les produits et services) is a value added tax introduced in Canada on January 1, 1991, by the government of Prime Minister Brian Mulroney. The GST replaced a previous hidden 13.5% manufacturers' sales tax (MST); Introduced at an original rate of 7%, the GST rate has been lowered twice and currently sits at rate of 5%, since January 1, 2008. The GST raised 11.7% of total federal government revenue in 2017-18. (en)
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  • Goods and services tax (Canada) (en)
  • Taxe sur les produits et services (fr)
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