Page "Sales taxes in Canada" Paragraph 3

* The combined Harmonized Sales Tax ( HST ), also a value-added tax, a single, blended combination of the PST and GST which is used in British Columbia, Ontario, and the Atlantic provinces of New Brunswick, Newfoundland and Labrador, and Nova Scotia.

The HST is then collected by the Canada Revenue Agency, which then remits the appropriate amounts to the participating provinces.