Goods and Services Tax - GST

What Does Goods and Services Tax - GST Mean?
A Canadian value-added tax levied on most goods and services sold for domestic consumption. The tax is levied in order to provide revenue for the federal government. The Goods and Services Tax is paid by consumers, but it is levied and remitted to the government by businesses.

Investopedia explains Goods and Services Tax - GST
"GST" is often seen as "GST/HST" because in three provinces (Nova Scotia, New Brunswick, and Newfoundland and Labrador) the GST is combined with a provincial sales tax to create what is known as the Harmonized Sales Tax.
 
Certain essential goods and services, such as groceries, prescriptions and medical services, are exempt from the Goods and Services Tax. Technically, exempt items are taxed at 0% and are thus referred to as "zero-rated supplies".