Canada

摘要

From 1Q93 onwards, prices refer to the monthly averages of the quarter. Prior to 1Q93, prices refer to the first month of the quarter. See individual products for details. Goods and Services Tax (GST): From 1 January 1991 onwards, a federal Goods and Services Tax (GST) is levied on all petroleum products. This consumption tax replaced the Federal Sales Tax (FST) which was set at 13.5 percent. The GST was initially established at 7 percent. On 1 July 2006, it dropped to 6 percent. All prices shown include this tax. From 1 April 1997 onwards, some provinces harmonised their sales tax with the GST. The HST was levied at 15 percent until June 2006. On 1 July 2006, it changed to 14 percent.