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HST commences
As of July 1st, 2010, the increased tax rate of 12% HST (Harmonized Sales Tax) applies to all goods and services.  The HST is comprised of 5% federal (GST) and 7% provincial (PST without exemptions).  (In summary -- HST combines and replaces GST and PST.)

GST and PST reversion
As of April 1st, 2013, the combined tax rate of 12% applies to all goods and services.  The 12% rate is comprised of 5% federal (GST) and 7% provincial (PST without exemptions).  (In summary -- GST and PST is back in effect, redacting HST.)

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