The harmonized sales tax ( HST ) is a consumption tax in Canada . It is used in provinces where both the federal goods and services tax (GST) and the regional provincial sales tax (PST) have been combined into a single value-added tax.
72-569: The HST is in effect in five of the ten Canadian provinces : New Brunswick , Newfoundland and Labrador , Nova Scotia , Ontario and Prince Edward Island . The HST is collected by the Canada Revenue Agency (CRA), which remits the appropriate amounts to the participating provinces. The HST may differ across these five provinces, as each province will set its own PST rates within the HST. In provinces and territories which have not enacted
144-806: A base to the navy of an adversary), as well as to support amphibious operations throughout the region (such as the Chesapeake campaign during the American War of 1812 ). Bermuda was consequently the most important British naval and military base in the Americas. Canadian confederation resulted in the Canadian Militia becoming responsible for the defence of the Maritimes, the abolition of the British Army's commander-in-chief there, and
216-644: A combined 15.5% tax rate (5% GST and 10% PST applied to the subtotal). The provincial government committed to exempting some items while critics noted that electricity would see an increase from 5% GST to 14% HST; prior to the HST, electricity was not taxed by the PST. The HST was introduced to Prince Edward Island on April 1, 2013 which dropped the tax on goods to 14% from 15.5% and raised the tax on services from 5% (GST) to 14%. Provinces and territories of Canada Canada has ten provinces and three territories that are sub-national administrative divisions under
288-504: A constitutional challenge against the HST because it was never passed into law by the British Columbia's provincial legislature. On August 20, 2010, Chief Justice Robert J. Bauman ruled a petition opposing British Columbia's controversial harmonized sales tax was valid. This decision sent the issue back to the provincial legislature. Bauman said Elections BC was correct when it approved the petition on August 11. The approval of
360-665: A great deal of power relative to the federal government, with jurisdiction over many public goods such as health care, education, welfare, and intra-provincial transportation. They receive " transfer payments " from the federal government to pay for these, as well as exacting their own taxes. In practice, however, the federal government can use these transfer payments to influence these provincial areas. For instance, in order to receive healthcare funding under Medicare , provinces must agree to meet certain federal mandates, such as universal access to required medical treatment. Provincial and territorial legislatures have no second chamber like
432-542: A group of prominent business and labour leaders organized the Private Planning Association of Canada (PPAC) to research and promote educational activities on issues related to public economic policy. In 1973, the PPAC's assets and activities became part of the C. D. Howe Memorial Foundation, created in 1961 to memorialize the late Right Honourable Clarence Decatur Howe . The new organization operated as
504-524: A lieutenant-general termed a general officer commanding and the Bermuda garrison becoming a command in its own right. Bermuda was consequently left out of the confederation of Canada, though it retained naval links with Halifax and the state church (or established church ), the Church of England , continued to place Bermuda under the bishop of Newfoundland until 1919 (Bermuda also remained linked to
576-656: A prolonged economic crisis , and the legislature turned over political control to the Newfoundland Commission of Government in 1933. Following Canada's participation in the Second World War , in a 1948 referendum , a narrow majority of Newfoundland citizens voted to join the Confederation, and on March 31, 1949, Newfoundland became Canada's tenth province. The province was officially renamed Newfoundland and Labrador in 2001. Bermuda ,
648-515: A refundable tax credit of up to $ 40 per adult and $ 60 for each child. In 1996, three of the four Atlantic provinces— New Brunswick , Newfoundland and Labrador , and Nova Scotia —entered into an agreement with the Government of Canada to implement what was initially termed the "blended sales tax" (renamed to "harmonized sales tax") which would combine the 7% federal GST with the provincial sales taxes of those provinces; as part of this project,
720-482: A report on the impact of the HST in that province. The report concluded that "Unless you are among the 15 per cent of families with an income under $ 10,000 a year, you're paying more sales tax under the HST than you would under the PST/GST: On average about $ 350 per family." The report also predicted that by 2020, the HST is anticipated to result in a BC economy that will "be $ 2.5 billion larger than it would be under
792-613: A target date of March 31, 2013. As a direct result, British Columbia will have to pay back $ 1.6 billion to the federal government in order to opt out of the HST program. On April 1, 2013, British Columbia abandoned the HST and reverted to the GST/PST system. In the provincial budget released April 18, 2012, the Government of Prince Edward Island announced plans to introduce a 14% HST to be implemented on April 1, 2013. This would reduce Prince Edward Island's provincial sales tax component from 10% to 9%. The Government of Prince Edward Island
SECTION 10
#1732771782250864-779: Is called the National Assembly . Ontario has a legislative assembly but its members are called members of the Provincial Parliament or MPPs. The legislative assemblies use a procedure similar to that of the House of Commons of Canada . The head of government of each province, called the premier , is generally the head of the party with the most seats. This is also the case in Yukon, but the Northwest Territories and Nunavut have no political parties at
936-451: Is located in the Trader's Bank Building in downtown Toronto. The C. D. Howe Institute publishes research that is national in scope and hosts events across Canada on a wide variety of issues in economic and social policy. Its stated mission is "to raise living standards by fostering economically sound public policies." The C. D. Howe Institute's origins go back to Montreal in 1958, when
1008-625: The Alberta Party and Saskatchewan Party . The provincial political climate of Quebec is different: the main split is between sovereignty , represented by the Parti Québécois and Québec solidaire , and federalism , represented primarily by the Quebec Liberal Party . The Coalition Avenir Québec , meanwhile, takes an abstentionist position on the question and does not support or oppose sovereignty. Currently,
1080-576: The Canadian Senate . Originally, most provinces had such bodies, known as legislative councils , with members titled councillors. These upper houses were abolished one by one, Quebec's being the last in 1968. In most provinces, the single house of the legislature is known as the Legislative Assembly; the exceptions are Nova Scotia and Newfoundland and Labrador, where the chamber is called the House of Assembly , and Quebec where it
1152-559: The Colony of British Columbia . NWT included the northern two-thirds of Ontario and Quebec. After the province of Manitoba was established in 1870, in a small area in the south of today's province, almost all of present-day Manitoba was still contained in the NWT. (Manitoba expanded to its present size in 1912.) The British claims to the Arctic islands were transferred to Canada in 1880, adding to
1224-569: The Constitution Act are divided between the Government of Canada (the federal government) and the provincial governments to exercise exclusively. A change to the division of powers between the federal government and the provinces requires a constitutional amendment , whereas a similar change affecting the territories can be performed unilaterally by the Parliament of Canada or government. In modern Canadian constitutional theory ,
1296-650: The Hudson's Bay Company . In 1870, the company relinquished its claims for £300,000 (CND$ 1.5 million), assigning the vast territory to the government of Canada. Subsequently, the area was re-organized into the province of Manitoba and the North-West Territories. The North-West Territories encompassed all of current northern and western Canada, except for the British holdings in the Arctic islands and
1368-791: The Keewatin Region . It occupied the area that is now the Kenora District of Ontario, northern Manitoba, and mainland Nunavut. The government of Keewatin was based in Winnipeg, Manitoba. The territory did not have any representation in federal parliament. The vast majority of Canada's population is concentrated in areas close to the Canada–US border . Its four largest provinces by area ( Quebec , Ontario , British Columbia and Alberta ) are also (with Quebec and Ontario switched in order) its most populous; together they account for 86% of
1440-824: The Public Health Agency of Canada 's Immunization Partnership Fund. A follow-up report focused on childhood immunisation was published in April 2017, and an adult report published in April 2018. In December 2022, the institute published a review of Canada's COVID-19 vaccination campaign in regards to reduction in cases, hospitalizations and deaths. The institute hosts public policy roundtables and conferences featuring prominent political leaders (including current and former Prime Ministers), Canadian and international policymakers, academics, business leaders and public servants. Over 80 events are held each year. Authors of six C. D. Howe Institute publications have won
1512-579: The River St. Lawrence and Coast of America and North America and West Indies Station , the North America and Newfoundland Station , the North America and West Indies Station , and finally the America and West Indies Station ) main bases, dockyards, and Admiralty Houses. The squadron of the station was based at Royal Naval Dockyard, Halifax , during the summers and Royal Naval Dockyard, Bermuda , in
SECTION 20
#17327717822501584-582: The world's second-largest country by area. The major difference between a Canadian province and a territory is that provinces receive their power and authority from the Constitution Act, 1867 (formerly called the British North America Act, 1867 ), whereas territories are federal territories whose governments are creatures of statute with powers delegated to them by the Parliament of Canada . The powers flowing from
1656-516: The 5% GST with a 7% PST and implemented the HST at a rate of 12% and committed to lowering the HST by two further points, to 10%, by 2014. Ontario's HST rate is 13%, similar to New Brunswick and Newfoundland and Labrador. Ontario committed to provide a refundable tax credit of up to $ 260 per adult or child in 2010–11 to low income people, and British Columbia committed to provide a refundable tax credit of up to $ 230 per adult or child in 2010–11. Federal and provincial tax credits are paid quarterly through
1728-668: The 60° parallel, Ontario's to Hudson Bay and Quebec's to encompass the District of Ungava . In 1869, the people of Newfoundland voted to remain a British colony over fears that taxes would increase with Confederation, and that the economic policy of the Canadian government would favour mainland industries. In 1907, Newfoundland acquired dominion status. In the middle of the Great Depression in Canada , Newfoundland underwent
1800-507: The Arctic , particularly as global warming could make that region more open to exploitation leading to more complex international waters disputes . CD Howe Institute The C. D. Howe Institute ( French : Institut C. D. Howe ) is a public policy think tank in Toronto , Ontario , Canada. It aims to be distinguished by "research that is nonpartisan, evidence-based, and subject to definitive expert review." The institute's office
1872-556: The C. D. Howe Research Institute until 1982, when the Memorial Foundation chose to focus directly on memorializing C. D. Howe; the institute then adopted its current name: the C. D. Howe Institute. The institute's research has been cited by Liberal, New Democrat and Conservative members of parliament. The media has described the institute as a centrist, right-wing, conservative , non-partisan, think tank. The institute "is happy to publish papers on either side of
1944-546: The Canadian mainland (from those in James Bay to the Queen Elizabeth Islands ). The following table lists the territories in order of precedence (each province has precedence over all the territories, regardless of the date each territory was created). Another territory, the District of Keewatin , existed from October 7, 1876, until September 1, 1905, when it rejoined the Northwest Territories and became
2016-646: The Doug Purvis Memorial Prize, which is awarded annually by the Canadian Economics Association to the authors of a highly significant written contribution to Canadian economic policy. (The prize was conferred on Institute contributors in 1994, 1995, 2002, 2010, 2012, and 2015.) A C. D. Howe Institute title received the Donner Prize in 2004 (Institute publications were runners-up in 2001, 2005, and 2011), which
2088-844: The French government donated the land used for the Vimy Memorial "freely, and for all time, to the Government of Canada the free use of the land exempt from all taxes". The site of the Somme battlefield near Beaumont-Hamel site was purchased in 1921 by the people of the Dominion of Newfoundland . These sites do not, however, enjoy extraterritorial status and are thus subject to French law. Since Confederation in 1867, there have been several proposals for new Canadian provinces and territories. The Constitution of Canada requires an amendment for
2160-529: The Government of Canada reduced the GST nationwide to 6%, resulting in a combined HST for Nova Scotia, New Brunswick and Newfoundland and Labrador of 14%. The GST was again lowered nationwide on January 1, 2008 to its current rate of 5%, resulting in a combined HST in Nova Scotia, New Brunswick and Newfoundland and Labrador of 13%. On April 6, 2010, the Government of Nova Scotia raised the provincial portion of
2232-445: The HST before the 2009 election, only to introduce it anyway shortly after winning a majority government. Former British Columbia Premier Bill Vander Zalm launched a petition against the HST in response to the public outrage. On August 11, 2010, Elections BC informed him that the campaign had succeeded in collecting the signatures of more than 10% of registered voters in each of the province's 85 ridings by July 5, 2010. The success of
Harmonized sales tax - Misplaced Pages Continue
2304-399: The HST the rate will drop by 1% on July 1, 2012 and another point in 2014. This will bring the overall rate to 10%. The provincial government also committed to mailing onetime transition payments of $ 175 per child to families with children and $ 175 for low and middle income seniors. A month later, the federal government passed legislation to "formalize and give legal force to the reductions in
2376-543: The HST to 10%, restoring the overall rate in that province to 15% effective July 1, 2010 as part of deficit fighting measures. On April 2, 2012 the premier indicated that the provincial government was planning to decrease the HST back to 13% by 2015 but this has since been canceled by a new government. New Brunswick and Newfoundland raised their HST back to 15% in 2016. The Government of Canada's 2008 federal budget called sales tax harmonization "the single most important step provinces with retail sales taxes could take to improve
2448-505: The HST, the CRA collects only the 5% goods and services tax . The current rates are as follows: The introduction of the HST changed the PST for these provinces from a cascading tax system , which has been abandoned by most economies throughout the world, to a value-added tax like the GST. To help maintain revenue neutrality of total taxes on individuals, the Canadian government (for the GST) and
2520-640: The Maritimes under the Methodist and Roman Catholic churches). In 1903, resolution of the Alaska Panhandle Dispute fixed British Columbia's northwestern boundary. This was one of only two provinces in Canadian history to have its size reduced. The second reduction, in 1927, occurred when a boundary dispute between Canada and the Dominion of Newfoundland saw Labrador enlarged at Quebec's expense; this land returned to Canada, as part of
2592-567: The North, for organizational and economic purposes. For much of the Northwest Territories' early history it was divided into several districts for ease of administration. The District of Keewatin was created as a separate territory from 1876 to 1905, after which, as the Keewatin Region, it became an administrative district of the Northwest Territories. In 1999, it was dissolved when it became part of Nunavut. Theoretically, provinces have
2664-587: The PST and GST to take effect on July 1, 2010. On July 1, 2010 the HST was implemented in the provinces of Ontario and British Columbia, despite public opinion polls showing that 82% of British Columbians and 74% of Ontarians opposed it before it was implemented. The implementation of HST in British Columbia and Ontario replaced the separate GST and PST charged on goods and services in those provinces. Evidence from numerous studies demonstrated that tax harmonization raises business investment and that PST-type taxes slowed provincial economic growth. British Columbia combined
2736-487: The PST portion of the new HST in these provinces dropped from 10% to 8%. The result was a 15% combined tax when the federal GST was added. The new tax for these provinces went into effect on April 1, 1997. The HST is collected by the Canada Revenue Agency , which then remits the appropriate amounts to the participating provinces. Subsequent studies have been equivocal as to the success of this implementation for these provinces' economies and their consumers. On July 1, 2006,
2808-558: The PST. That's about $ 480 per person or $ 830 per family." British Columbia residents voted in a referendum in August 2011 to repeal the HST, resulting in the province reverting to the former PST/GST model, with rates of 7% and 5% respectively, on April 1, 2013. A study, conducted by the CD Howe Institute before announcements to exempt low value purchases, found B.C. and Ontario's HST likely revenue neutral. A separate report from
2880-559: The Roger Martin task force on the economy found the HST would lower taxes overall as "increased revenue from the harmonized sales tax is matched by reductions in corporate and personal taxes and by tax credits. The effect is revenue loss." The Globe and Mail reporting on the study found that the "Ontario government will actually lose revenue." In a report by researcher David Murrell for the Canadian Centre for Policy Studies ,
2952-525: The amount it would cost taxpayers to have to switch back and forth between tax systems. In April 2011, British Columbia Premier Christy Clark announced a province-wide engagement initiative to listen to British Columbians' suggestions to "fix" the HST. Faced with plummeting support and the ongoing anger against the HST, in May 2011 Minister of Finance Kevin Falcon announced that if British Columbians vote to keep
Harmonized sales tax - Misplaced Pages Continue
3024-406: The competitiveness of Canadian businesses" and federal finance officials began to pressure/entice non-HST provinces to abandon their PST systems. Consequently, in 2008 and 2009, the provinces of Ontario and British Columbia entered into negotiations with the Government of Canada for adopting the HST. On March 26, 2009, in its annual budget, the province of Ontario announced its intention to merge
3096-510: The country's population. The territories (the Northwest Territories , Nunavut and Yukon ) account for over a third of Canada's area but are only home to 0.3% of its population, which skews the national population density value. Canada's population grew by 5.0% between the 2006 and 2011 censuses. Except for New Brunswick , all territories and provinces increased in population during this time. In terms of percent change,
3168-411: The creation of a new province but the creation of a new territory requires only an act of Parliament , a legislatively simpler process. In late 2004, Prime Minister Paul Martin surprised some observers by expressing his personal support for all three territories gaining provincial status "eventually". He cited their importance to the country as a whole and the ongoing need to assert sovereignty in
3240-483: The fastest-growing province or territory was Nunavut with an increase of 12.7% between 2011 and 2016, followed by Alberta with 11.6% growth, while New Brunswick's population decreased by 0.5%. Generally, Canadian provinces have steadily grown in population along with Canada. However, some provinces such as Saskatchewan, Prince Edward Island and Newfoundland and Labrador have experienced long periods of stagnation or population decline. Ontario and Quebec have always been
3312-408: The federal level, and as a result, have a commissioner that represents the federal government. There are three territories in Canada. Unlike the provinces, the territories of Canada have no inherent sovereignty and have only those powers delegated to them by the federal government. They include all of mainland Canada north of latitude 60° north and west of Hudson Bay and all islands north of
3384-465: The federal party. The Liberal Party of Canada shares such an organizational integration with Atlantic Canada provincial Liberals in New Brunswick , Newfoundland and Labrador , Nova Scotia , and Prince Edward Island . Other provincial Liberal parties are unaffiliated with their federal counterpart. Some provinces have provincial political parties with no clear federal equivalent, such as
3456-401: The government from moving forward with its agenda and made real discussion about the HST impossible. He was replaced by Christy Clark. The ruling BC Liberals had campaigned in favour of the HST since its introduction the previous year, noting it would be too costly to return to the original GST/PST system; they pointed to the money they would have to pay back to Ottawa, the lost tax revenue, and
3528-432: The government pledged the referendum would be binding and that they would abide by the will of the people. The Question on the ballot was: "Are you in favour of extinguishing the HST (Harmonized Sales Tax) and reinstating the PST (Provincial Sales Tax) in conjunction with the GST (Goods and Services Tax)? Yes or No" In November 2010, Gordon Campbell resigned as Premier, noting that his own unpopularity had effectively stopped
3600-423: The ideological line, provided there is data to back it up." It has been described as having a "deep intellectual grounding to its public-policy approach". The C. D. Howe Institute is a registered Canadian charity, and it accepts donations from individuals, private and public organizations, and charitable foundations. In 2018, 34% of the institute's income was from academic, corporate and individual donations; 23%
3672-610: The indicia of sovereignty from the United Kingdom. Prior to this, Ontario and Quebec were united as the Province of Canada. Over the following years, Manitoba (1870), British Columbia (1871), and Prince Edward Island (1873) were added as provinces. The British Crown had claimed two large areas north-west of the Canadian colony, known as Rupert's Land and the North-Western Territory , and assigned them to
SECTION 50
#17327717822503744-606: The jurisdiction of the Canadian Constitution . In the 1867 Canadian Confederation , three provinces of British North America — New Brunswick , Nova Scotia , and the Province of Canada (which upon Confederation was divided into Ontario and Quebec )—united to form a federation , becoming a fully independent country over the next century. Over its history, Canada's international borders have changed several times as it has added territories and provinces, making it
3816-632: The last British North American colony, which had been somewhat subordinated to Nova Scotia, was one of two Imperial fortress colonies in British North America ;– the other being Nova Scotia, and more particularly the city of Halifax. Halifax and Bermuda were the sites of the Royal Navy's North America Station (or, depending on the time period and the extent of the Western Hemisphere it included,
3888-468: The move would create more jobs. A study by Jack Mintz of the University of Calgary School of Public Policy suggested the HST and a drop in the corporate tax rate would have created almost 600,000 new jobs over ten years. The introduction of HST in British Columbia was extremely unpopular, due to its perception as a "tax hike" and the fact that Premier Gordon Campbell had denied any plans to implement
3960-457: The net impact of the tax was expected to be " modestly progressive " for the poorest households to upper-middle-income families while increasing taxes by $ 320 in British Columbia and $ 290 in Ontario. In November 2009, an Ipsos Reid poll found that the vast majority of British Columbians (82%) and Ontarians (74%) opposed their provincial governments' plans to harmonize the sales tax. Only 39% of
4032-742: The one minority provincial/territorial government is held by the Liberals in Yukon . They are in government with a formal confidence and supply agreement from the Yukon New Democratic Party . The Canadian National Vimy Memorial , near Vimy , Pas-de-Calais, and the Beaumont-Hamel Newfoundland Memorial , near Beaumont-Hamel , both in France, are ceremonially considered Canadian territory. In 1922,
4104-448: The participating provincial governments have accompanied the change from a cascading tax to a value-add tax with a reduction in income taxes, and instituted direct transfer payments (refundable tax credits) to lower-income groups. The federal government provides a refundable "GST Credit" of up to $ 248 per adult and $ 130 per child to low income people for 2009-10. Provinces offer similar adjustments, such as Newfoundland and Labrador providing
4176-436: The petition could require the provincial government to hold a referendum on the tax. Elections BC was expected to make a formal announcement but they declined to do so and chose not to move forward in the process until the courts decided on a case, brought by local business groups, challenging the petition. On Monday, July 5, 2010, Bill Vander Zalm, Chis Delaney and Bill Tieleman announced that they had launched their own lawsuit,
4248-418: The petition to recall the HST in British Columbia paved the way for a referendum that allowed British Columbians to decide the fate of the tax system. Elections BC conducted the referendum via mail-in ballot, allowing registered voters to send in their decision in regards to the HST. The 2011 British Columbia sales tax referendum was conducted throughout June and July 2011. In an attempt to appease public anger,
4320-410: The province of Newfoundland, in 1949. In 1999, Nunavut was created from the eastern portion of the Northwest Territories. Yukon lies in the western portion of Northern Canada, while Nunavut is in the east. All three territories combined are the most sparsely populated region in Canada, covering 3,921,739 km (1,514,192 sq mi) in land area. They are often referred to as a single region,
4392-475: The provinces are considered to be co-sovereign within certain areas based on the divisions of responsibility between the provincial and federal government within the Constitution Act, 1867 , and each province thus has its own representative of the Canadian Crown , the lieutenant governor . The territories are not sovereign, but instead their authorities and responsibilities are devolved directly from
SECTION 60
#17327717822504464-407: The public believed the HST would be beneficial for businesses whereas the Task Force on Competitiveness, Productivity and Economic Progress concluded that a harmonized sales tax would reduce administrative costs for small businesses and lead to reduction in taxes, as they would recover sales taxes they would have paid on goods and services they purchased. Additionally, only 10% of the public agreed that
4536-440: The rate of the provincial component of the HST in British Columbia". On August 26, 2011, the results of the referendum were revealed by Elections BC, with 55% of 1.6 million voters in favour of abolishing the HST. Retaining the HST was most popular in affluent and highly educated ridings and those with a significant proportion of family businesses. The BC Liberals revealed a plan to reinstate the GST/PST system within 18 months, with
4608-466: The reduction of British military forces in the Maritimes to a small garrison for the protection of the Halifax dockyard, which would be withdrawn when that dockyard was handed over to the Dominion government in 1905 for use by the new Canadian naval service. Britain retained control of Bermuda as an imperial fortress, with the governor and commander-in-chief of Bermuda (a military officer previously ranking between lieutenant-colonel and major-general) becoming
4680-447: The same name. For example, no provincial Conservative or Progressive Conservative Party shares an organizational link to the federal Conservative Party of Canada , and neither do provincial Green Parties to the Green Party of Canada . Provincial New Democratic Parties, on the other hand, are fully integrated with the federal New Democratic Party —meaning that provincial parties effectively operate as sections, with common membership, of
4752-406: The size of the North-West Territories. In 1898 the Yukon Territory, later renamed "Yukon" in 2003, was carved from the area surrounding the Klondike gold fields . On September 1, 1905, a portion of the North-West Territories south of the 60th parallel north became the provinces of Alberta and Saskatchewan. In 1912, the boundaries of Quebec, Ontario, and Manitoba were expanded northward: Manitoba's to
4824-413: The territorial level. The King's representative in each province is the lieutenant governor . In each of the territories there is an analogous commissioner , but they represent the federal government rather than the monarch. Most provinces have rough provincial counterparts to major federal parties. However, these provincial parties are not usually formally linked to the federal parties that share
4896-447: The two biggest provinces in Canada, with together over 60% of the population at any given time. The population of the West relative to Canada as a whole has steadily grown over time, while that of Atlantic Canada has declined. Ontario, Quebec, New Brunswick, and Nova Scotia were the original provinces, formed when several British North American colonies federated on July 1, 1867, into the Dominion of Canada and by stages began accruing
4968-426: The winters until the 1820s, when Bermuda (which was better located to control the Atlantic Seaboard of the United States, impossible to attack over land, and almost impregnable against attack over water) became the main base year round. A large British Army garrison in Bermuda , which fell under the commander-in-chief in Nova Scotia , existed to defend the colony as a naval base (and to prevent it becoming as useful
5040-435: The year. British Columbia also provided a one-time transition payment of $ 175 to low and modest income seniors as well as $ 175 for each child under 18 to every family with children. British Columbia’s low income credit was mailed out to 1.1 million British Columbians every three months and amounted to up to $ 230 annually per individual. On May 4, 2011, an independent panel commissioned by the British Columbia government released
5112-408: Was from endowments and research grants; and 18% was income from attendee fees and sponsorships. Since 2016, the Institute has received major gifts and grants from: The institute publishes over 60 research reports per year. Major areas of policy research are: In March 2015, the institute published a review of provincial and Canadian vaccination policies funded through a $ 197,950 grant from
5184-462: Was unique amongst Canadian provinces in that it "taxed the GST". Since the implementation of the federal GST in 1990, PEI's 10% PST has been charged on the subtotal of goods which included the federal GST; PST was not charged on services. This resulted in a combined tax of 17.7% for goods purchased before the 7% GST was reduced to 6% and then 5% in 2006 and 2008 respectively. As of 2012, consumers in PEI paid
#249750