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Not just is it important to figure out whether a taxable sale was made in Canada or not, but likewise where in Canada. If 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 greater, thirteen percent H.S.T. rate uses (as at January 1, 2008). This is since those provinces have actually allowed Canada to gather their provincial sales taxes for them.

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