The Harmonized Sales Tax and the Goods and Service Tax, (HST/GST)
The HST is shared between five provinces, Ontario, Newfoundland, New Brunswick, Prince Edward Island, and Nova Scotia. Both of these taxes pertain to property ownership and services rendered within the participating provinces. The HST is a coordinated version of the GST.
While the GST is collected from all provinces only the five mentioned participating in the collection of the HST which in effect replaces the GST in those provinces. Quebec, however, follows its own rule with a selective process that decides who pays either the HST or the GST.