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Not only is it critical locate whether a taxable sale was created in Canada or not, but where in Canada. The hho booster was made (or deemed to be made) in any of the Harmonized Sales tax (H.S.T.) provinces (Nova Scotia, New Brunswick, and Newfoundland and Labrador), a higher, thirteen percent H.S.T. rate applies (as at January 1, 2008). This is really because those provinces have allowed Canada to recover their provincial sales taxes for them.
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