Ontario Harmonized Sales Tax
Ontario Harmonized Sales Tax
Ontario Harmonized Sales Tax
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Current Regimes<br />
Goods and Services <strong>Tax</strong> (GST)<br />
• <strong>Tax</strong> is collected on supplies at<br />
each stage of the distribution<br />
process<br />
• For those making taxable<br />
supplies, the GST paid can be<br />
recovered<br />
<strong>Ontario</strong> Provincial <strong>Sales</strong> <strong>Tax</strong> (PST)<br />
• <strong>Tax</strong> is charged when the<br />
consumption of the goods or<br />
services are by the end user<br />
• PST is embedded in the cost of<br />
many products<br />
• No rebates for PST paid<br />
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