HST stands for Harmonized Sales Tax which is the combination of Provincial Sales Tax (PST) and Goods and Services Tax (GST) into one unified tax. On April 1, 1997 the Atlantic provinces of New Brunswick, Newfoundland and Nova Scotia implemented a 15% HST. Over the years the GST rates have fallen by 2%, which means these Atlantic provinces currently pay a 13% HST.

On July 1st, 2010 British Columbia and Ontario will also be adopting HST at 12% and 13% respectively. Some reports have shown that implementing HST in the eastern provinces caused consumer prices to fall, but many believe the overall effects will be negative in British Columbia and Ontario. Opposition is growing in both British Columbia and Ontario to oppose the new HST. These opposing groups have created HST petitions in an effort to make provincial governments reconsider.