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) of 1 percent is levied on all petroleum products. This consumption tax replaced the Federal Sales Tax (FST) that was set at 13.5 percent. All prices shown include this tax. Harmonised Sales Tax (HST): From 1 April 1997 onwards, some provinces harmonised their sales tax with the GST. The HST is levied at 15 percent.