The GST is often expressed as "GST/HST" because the GST is combined with a provincial sales tax known as the Harmonized Sales Tax in the "participating" provinces of New Brunswick, Nova Scotia, Newfoundland and Labrador, Ontario and Prince Edward Island. Certain essential goods and services, such as groceries, prescriptions and medical services, are GST exempt. Tax-exempt items are taxed at 0% and are referred to as "zero-rated" supplies.

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