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The GST, which is administered by Canada Revenue Agency (CRA), replaced a previous hidden 13.5% manufacturers' sales tax (MST). Introduced at an original rate of 7%, the GST rate has been lowered twice and currently sits at rate of 5%, since January 1, 2008. The GST raised 11.7% of total federal government revenue in 2017–2018. [2]
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 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 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 .
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 ...
The Court held that the rule of law is also supported by the Preamble to the Constitution Act, 1867, by means of the statement that Canada is to have a constitution "similar in principle" to that of the United Kingdom. The Court concluded that the rule of law is one of the foundational principles of the British constitution, and therefore the ...
Canadian constitutional law (French: droit constitutionnel du Canada) is the area of Canadian law relating to the interpretation and application of the Constitution of Canada by the courts. All laws of Canada, both provincial and federal, must conform to the Constitution and any laws inconsistent with the Constitution have no force or effect.