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Not only is it critical to determine whether a taxable sale was earned in Canada or not, but also where in Canada. Can was made (or deemed to be made) any kind of of the Harmonized Florida 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 that those provinces have allowed Canada to pick up their provincial sales taxes for items.

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