Taxes

442

The Federal Goods and Services Tax (GST) is a value-added tax of 5 per cent applied to most purchased goods and services. A Provincial Sales Tax (PST) of 7 per cent is also applied to retail purchases, with the exception of liquor, which is taxed at 10 per cent. Clothing for children under the age of fifteen is exempt from PST. A provincial accommodation tax applies to establishments with four or more rooms.