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Not only is it critical to determine whether a taxable sale was built in Canada or not, but also where in Canada. This 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 higher, thirteen percent H.S.T. rate applies (as at January 1, 2008). This is simply because those provinces have allowed Canada to recover their provincial sales taxes for folks.
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