Every province except Alberta has implemented either a provincial sales tax or the Harmonized Sales Tax. The federal GST rate is 5 percent, effective January 1, 2008. The territories of Yukon, Northwest Territories, and Nunavut have no territorial sales taxes, so only the GST is collected.
HSA Rules: a number of rules and regulations are set for health savings accounts you should be aware of. A Health Savings Account or HSA is a medical savings account that is personally owned and managed by the individual.
Think of the HSA as a way to self-insure the everyday costs associated with your health. If you want individual health insurance that includes a health savings account (HSA), you need to make sure that your health insurance plan meets the federal requirements. Since the HSA is governed by the federal government, they get to decide which plans meet the mark.