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.
Dependants of employees are also covered by an HSA. Dependents normally include children, spouses or common-law partners. For example, if you are a single-person company and your spouse does not do significant work for your company, then you are able to set up your HSA plan as a single employee, with your spouse as your dependent.