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Canada has what sometimes call a national sales tax or a value added tax (VAT). This Goods and Services Tax (G.S.T.) of five percent (as at January 1, 2008) is applicable to many Canadian contracts. Not only is it critical ascertain whether a taxable sale was produced in Canada or not, likewise where in Canada. Whether it was made (or deemed to be made) in any of the Harmonized Florida 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 mainly be
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