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.
Health Savings Accounts. You set up a health savings account to accumulate money towards the payment of medical expenses. The federal tax rules allow you to contribute the money before it is subject to income and payroll taxes. There are limits on the amount of money you may contribute each year to the HSA.