Canada: Provincial Sales Taxes (PST)

Three provinces in Canada, namely British Columbia, Saskatchewan, and Manitoba have their own tax statutes to impose a Provincial Sales Tax (PST). The province of Alberta and the territories—Northwest Territories, Nunavut and Yukon—do not impose any provincial sales tax. Quebec province imposes the QST, which is a value-added or VAT tax. In the 1990s, the ruling Liberal party government had promised to abolish the GST, but this proved impractical, and instead they opted to merge the GST with…