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.
You must have an HDHP if you want to open an HSA. An HDHP is a health insurance plan that generally doesn't pay for the first several thousand dollars of health care expenses (i.e., your deductible) but will generally cover you after that.