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Not only is it critical identify whether a taxable sale was built in Canada or not, but also where in Canada. If it was made (or deemed to be made) in most of the Harmonized Sales tax (H.S.T.) provinces (Nova Scotia, New Brunswick, and Newfoundland and Labrador), a higher, thirteen percent H.S.T. rate applies (as at January 1, 2008). This happens because those provinces have allowed Canada to get together their provincial sales taxes for each of them.



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