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.
An HSA is a tax-advantaged account that you set up with a qualified HSA trustee or custodian to pay or reimburse yourself for qualified medical expenses incurred by you, your spouse or your family members. You must enroll in a High-Deductible Health Plan (HDHP) and satisfy other eligibility requirements to establish an HSA.