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Commercial Pilot Licence (CPAER) – Canada · Question

A Canadian business sells books to consumers. For sales made in Ontario, what is the combined federal and provincial sales tax generally applied?

Ontario is a harmonized sales tax (HST) province. The HST rate in Ontario is 13%, which includes the federal component (GST) and the provincial component (PST),

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Question: A Canadian business sells books to consumers. For sales made in Ontario, what is the combined federal and provincial sales tax generally applied?

Answer options:

  • GST at 5%.
  • PST at 8%. ✅ HST at 13%.
  • PST at 13% plus GST at 5%.

Correct answer: HST at 13%.

Explanation: Ontario is a harmonized sales tax (HST) province. The HST rate in Ontario is 13%, which includes the federal component (GST) and the provincial component (PST), collected as a single tax.

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