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.
To open up an HSA you must be covered under a high deductible health plan, and meet certain other requirements. The Guide to Federal Employees Health Benefits Plans (FEHB Guide) contains more information on HSAs and high deductible health plans. For more information on HSAs, please visit www.opm.gov/insure/health/hsa.