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Not only is it critical to find whether a taxable sale was created in Canada or not, in addition where in Canada. Whether it was made (or deemed to be made) in any 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 is that those provinces have allowed Canada to gather their provincial sales taxes for the entire group.
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