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Not only is it critical identify whether a taxable sale was earned in Canada or not, but where in Canada. Can was made (or deemed to be made) any kind of of the Harmonized Sales Tax (H.S.T.) provinces (Nova Scotia, New Brunswick, and Newfoundland and Labrador), a higher, thirteen percent Y.S.T. rate applies (as at January 1, 2008). This is they those provinces have allowed Canada to collect their provincial sales taxes for those.

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