Canada is one of many jurisdictions that impose a tax on consumption in the form of a VAT. The goods and services tax/harmonized sales tax is a federal tax in Canada that applies at a fixed rate to the final consumption of property and services (generally referred to as a "supply"). The legislation governing the application of the GST/HST is the Excise Tax Act (Canada) (ETA). The GST is a federal tax that is imposed in every province and territory in Canada, while the HST is a combined federal /provincial tax that is imposed in provinces that have harmonized their provincial sales taxes with the GST. (...)

type Nonresidents and Canada's VAT System (en anglais)