As of 2015, Canada's Good and Services tax is a federal tax assessed at the rate of 5 percent, according to the Canada Revenue Agency. Some provinces combine the GST with a provincial sales tax called the Harmonized Sales Tax, which results in rates of up to 15 percent.
As of April 2013, the provinces of New Brunswick, Newfoundland, Labrador, Nova Scotia, Ontario and Prince Edward Island participate in the combined GST/HST program. In all provinces, most goods and services are taxable under the GST, but there are exceptions. Goods and services such as groceries, child care services, medical services and prescription drugs either do not receive tax or have a tax rate of 0 percent.