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.
HRA rules regarding paying for health insurance are different than those for an HSA. Health insurance premiums are an HRA qualified medical expense. However, your employer can structure your HRA to have stricter reimbursement criteria than those allowed by the IRS.