| [QUOTE=jkmax]希望election之後不會再調回來..........讓我想到一句話...BC的PST像月亮,初一十五不一樣... :shrug: :angry fir
PST如果沒有...那看醫生可能要好幾百的掛號費...路壞了也沒人修...老人也可能沒有養老金囉...整個省都會垮了吧... :)
...好像餐廳跟生食都只要GST...其他都要PST...maybe there are some exceptions....[/QUOTE]
from --> [url]http://www.nrcan.gc.ca/miningtax/inv_2b.htm[/url]
Taxes on Goods and Services and Sales Taxes
Goods and Services Tax (GST)
A 7-percent value-added tax, called the Goods and Services Tax (GST), is [color=cyan]charged on the supply of goods and services within Canada[/color] where such supplies are not exempt or subject to a zero rate of tax. The GST is charged on imports but exports are zero rated. [color=cyan]Exempt categories are groceries, most medical services and devices, prescription drugs and residential rents.[/color] The GST applies at each stage of the production and distribution chain. To ensure that the tax applies only once to the final consideration paid for a consumer expenditure, registered businesses are entitled to credits for tax paid on inputs into making taxable supplies.
Since 1996, a single harmonized value-added tax, the HST (Harmonized Sales Tax) has replaced the provincial retail sales taxes and the federal Goods and Services Tax (GST) in Nova Scotia, New Brunswick, and Newfoundland and Labrador. It is applied at a single rate of 15 percent on the same categories of goods and services as the GST. For more information on the GST and the HST, visit the Canada Revenue Agency's Goods and Services Tax (GST) and Harmonized Sales Tax (HST) web page.
The Government of Quebec also applies a separate 8 percent value-added tax (Provincial Sales Tax or PST) on a tax base that is similar to the federal GST base. The PST tax base also includes the federal GST.
Sales taxes
A sales tax is applied as a percentage of the final purchase price of a good or service when they are sold. Sales taxes are considered to be direct taxes since the burden of paying sales taxes is borne by the final consumer and cannot be transferred to another person.
No sales tax is imposed at the federal level. At the provincial level, sales taxes are applied only in jurisdictions other than Alberta, the territories and provinces where value-added taxes are imposed instead. Provincial sales tax rates vary from 6 percent to 10 percent.
[color=cyan]note..sales taxes = PST (provincial sales taxes) and there's no exemption of any kind :)
restruants are not exmpted from GST or PST..it is a service and therefore GST is imposed..and since no exmptions of PST that means both taxes are required..[/color] | 
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