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Not only is it critical pinpoint whether a taxable sale was manufactured in Canada or not, but also where in Canada. If it was made (or deemed to be made) most 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 gather their provincial sales taxes for them all.

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