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  • https://math.libretexts.org/Bookshelves/Applied_Mathematics/Business_Math_(Olivier)/07%3A_Accounting_Applications/7.01%3A__Sales_Taxes
    For example, in the table to the left Ontario has an HST of 13%. If GST is 5% and the HST is 13%, then it is clear that the province has a PST of 8%. HST operates mostly in the same manner as GST, in ...For example, in the table to the left Ontario has an HST of 13%. If GST is 5% and the HST is 13%, then it is clear that the province has a PST of 8%. HST operates mostly in the same manner as GST, in that consumers generally bear the burden for paying this tax, and businesses both collect and pay the HST but have the HST reimbursed on eligible purchases when remitting taxes to the government.

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