G CANADIAN SALES TAXES - The Branford Group

purchasing for their own use rather than for resale purposes. Refunds. Who can receive a refund of this tax, and how can the refund be processed. 1. Export out of British Columbia by Resellers or Manufacturers. ... NOTE: For items purchased in these provinces, THERE IS NO GST – ONLY HST. HST applies at a rate of 15% to the same base of goods ... ................
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