An issue of some contention — one that has resulted in an intersection between the areas of federal government tax policy and Canadian federalism — is the merging of separate federal and provincial sales taxes into a single tax, known as the Harmonized Sales Tax (HST). The HST represents an important form of cooperation between different levels of government and, at the same time, a source of debate — particularly in the realms of provincial politics. This article provides an introduction to the HST and explores topics including its origins/history and key debates.

The introduction of the Goods and Services Tax (GST) represented a significant change to Canada’s system of taxation, was well as a major source of debate in Canadian politics. This article provides an introduction to the GST, which includes an overview of its operation, a review of its political history, and a summary of key debates on the GST.