# province has its characteristics. 

**URL:** <https://www.protaxcommunity.com/t/province-has-its-characteristics/9326>\
**Category:** Accounting and Bookkeeping\
**Created:** [October 7, 2024, 7:11pm UTC](https://www.protaxcommunity.com/t/province-has-its-characteristics/9326 "2024-10-07T19:11:29Z")\
**Posts on this page:** 2\
**Page:** 1

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**Author:** ![hassantaxltd](https://avatars.discourse-cdn.com/v4/letter/h/49beb7/32.png) [@hassantaxltd](https://www.protaxcommunity.com/u/hassantaxltd)\
**Post date:** [October 7, 2024, 7:11pm UTC](https://www.protaxcommunity.com/t/province-has-its-characteristics/9326/1 "2024-10-07T19:11:29Z")

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Each province has its characteristics. I work in Ontario as an accountant. Do you have an explanation and instructions for the provinces’ differences in bookkeeping their accounts for small businesses? Especially sales tax?

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**Author:** ![Nezzer](https://sea2.discourse-cdn.com/flex016/user_avatar/www.protaxcommunity.com/nezzer/32/3845_2.png) [@Nezzer](https://www.protaxcommunity.com/u/Nezzer)\
**Post date:** [October 8, 2024, 12:54am UTC](https://www.protaxcommunity.com/t/province-has-its-characteristics/9326/2 "2024-10-08T00:54:19Z")

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Explanation is that each province has the right to establish their own provincial sales tax, and the rules for it. Some have opted for a system that is harmonized (combined) with the federal GST (see link below). You can find the different provincial rates and rules posted online - probably in multiple places, but most obviously on each province’s government website. A basic Canadian tax class would probably be helpful for you - see links below.

> **[Goods and services tax (Canada)](https://en.wikipedia.org/wiki/Goods_and_services_tax_(Canada))**
>
> The goods and services tax (GST; French: Taxe sur les produits et services) is a value added tax introduced in Canada on January 1, 1991, by the government of Prime Minister Brian Mulroney. The GST, which is administered by Canada Revenue Agency (CRA), replaced a previous hidden 13.5% manufacturers' sales tax (MST). 
> Introduced at an original rate of 7%, the GST rate has been lowered twice and currently sits at rate of 5%, since January 1, 2008. The GST raised 11.7% of total federal government r...

> **[Sales taxes in Canada](https://en.wikipedia.org/wiki/Sales_taxes_in_Canada)**
>
> In Canada, there are two types of sales taxes levied. These are :
> Every province except Alberta has implemented either a provincial sales tax or the Harmonized Sales Tax. The federal GST rate is 5 percent, effective January 1, 2008.
> The territories of Yukon, Northwest Territories, and Nunavut have no territorial sales taxes, so only the GST is collected. The three northern jurisdictions are partially subsidized by the federal government, and their residents receive some additional tax concess...

> **[GST/HST Fundamentals](https://canadian-tax-academy.teachable.com/p/gst-hst-fundamentals)**
>
> A Comprehensive Introduction to GST/HST -- 10+ Hours of Instruction - Regular Price $299

> **[CPA Canada | In-Depth Tax Program](https://indepth.cpacanada.ca/)**
>
> The In-Depth Tax Program is the most trusted tax program in Canada. Reserve your spot now!

> **[Knowledge Bureau](https://www.knowledgebureau.com/site/online-courses)**
>
> Welcome to Knowledge Bureau