In Canada the goods and services tax, commonly called GST, is a sales tax introduced by Prime Minister Brian Mulroney in January 1991. It was created to replace an existing but hidden tax in Canada called MST or manufacturers sale tax.

GST in Canada is a value added sales tax that is considered a multi level tax. Like the upcoming harmonized sales tax, there are occasional exemptions from GST. If you’re looking for a list of HST exemptions please read our Ontario HST exemptions article.

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