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The goods and services tax [1] (GST; French: Taxe sur les produits et services) is a value added tax introduced in Canada on January 1, 1991, by the government of Prime Minister Brian Mulroney. The GST, which is administered by Canada Revenue Agency (CRA), replaced a previous hidden 13.5% manufacturers' sales tax (MST).
GST + QST: 9.975 [11] 14.975 [12] Books are taxed at 5.0% (considered essential goods for QST but not for GST). There is an additional tax on tourist lodgings such as hotels which is usually 3.5%. This tax does not apply in Nunavik. [13] [14] Saskatchewan: GST + PST 6: 11 The 6% rate is effective for goods and services effective March 23, 2017 ...
The federal government levies a value-added tax of 5%, called the Goods and Services Tax (GST), and, in five provinces, the Harmonized Sales Tax (HST). The provinces of British Columbia , Saskatchewan , and Manitoba levy a retail sales tax, and Quebec levies its own value-added tax, which is called the Quebec Sales Tax .
Canada's constitution is composed of several individual statutes. There are three general methods by which a statute becomes entrenched in the Constitution: Specific mention as a constitutional document in section 52(2) of the Constitution Act, 1982 (e.g., the Constitution Act, 1867).
The Constitution of Canada is a large number of documents that have been entrenched in the constitution by various means. Regardless of how documents became entrenched, together those documents form the supreme law of Canada; no non-constitutional law may conflict with them, and none of them may be changed without following the amending formula given in Part V of the Constitution Act, 1982.
The constitutional authority for the various provincial income taxes is found in section 92 paragraph 2 of the Constitution Act, 1867, which assigns to the legislature of each province the power of "Direct Taxation within the Province in order to the raising of a Revenue for Provincial Purposes". The courts have held that "an income tax is the ...
Aboriginal rights, including treaty rights, receive more direct constitutional protection under section 35 of the Constitution Act, 1982. Section 26 clarifies that other rights and freedoms in Canada are not invalidated by the Charter. Section 27 requires the Charter to be interpreted in a multicultural context. Section 28
Section 121 remains concerned with keeping Canada economically united, and section 6 is primarily concerned with an individual's freedom of movement. [3] The Supreme Court has compared section 6 to section 2(a) of the 1960 Canadian Bill of Rights, which bars "the arbitrary detention, imprisonment or exile of any person." However, section 6 ...