<P> The Goods and Services Tax ( GST ) ( French : taxe sur les produits et services , TPS ) is a multi-level value added tax introduced in Canada on January 1 , 1991 , by then - Prime Minister Brian Mulroney and his finance minister Michael Wilson . The GST replaced a hidden 13.5 % manufacturers ' sales tax ( MST ) ; Mulroney claimed the GST was implemented because the MST was hindering the manufacturing sector 's ability to export competitively . The introduction of the GST was very controversial . The GST rate is 5 % , effective January 1 , 2008 . </P>
<P> The Goods and Services Tax ( GST ) ( French : taxe sur les produits et services , TPS ) is a multi-level value added tax introduced in Canada on January 1 , 1991 , by then - Prime Minister Brian Mulroney and his finance minister Michael Wilson . The GST replaced a hidden 13.5 % manufacturers ' sales tax ( MST ) ; Mulroney claimed the GST was implemented because the MST was hindering the manufacturing sector 's ability to export competitively . The introduction of the GST was very controversial . The GST rate is 5 % , effective January 1 , 2008 . </P>
when did gst come into effect in canada
when did gst come into effect in canada
January 1 , 1991
January 1 , 1991