英文名叫Harmonized Sales Tax,看人们翻译为“合併税”,直译应该叫“和谐税”。
转贴一篇介绍,应该是来自网站hstontario.com:
Harmonized Sales Tax in Canada is a combined tax that includes GST & PST. By combining Provincial Sales Tax and the Goods and Services Tax, PST & GST become a single value added tax, instead of two distinct taxes that don’t necessarily work the same.
The new Harmonized Sales Tax in Ontario will not change the price of many items, however items that were once exempt from sales tax or PST will probably see an increase.
After PST and GST merge into HST, the entire sales tax landscape in Ontario will change. The total sales tax for Ontario will be a single 13% HST.
大意是,以后PST和GST就合并了,叫HST,原来没征税或者不征PST的,现在可能要征HST了,HST是13%。