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    <title>GST in CANADA</title>
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    <description>The Goods and Services Tax is a federal value-added consumption tax administered by the Canada Revenue Agency that applies to most domestic supplies; several provinces have harmonized provincial retail sales taxes with the federal base into a single Harmonized Sales Tax collected as one levy. Supplies are categorized as taxable, zero-rated, or exempt, with examples of exempt health, child-care, long-term residential, and charitable supplies. Targeted rebate and relief mechanisms exist for diplomatic missions, certain Indigenous persons and entities, non-resident recipients of installation services, and specified investment-related supplies, while lower-income individuals may receive an income-tested GST/HST credit.</description>
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