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. Of course, your HSA is available to help you pay for the expenses your plan does not cover. For 2017, in order to qualify to open an HSA, your HDHP minimum deductible must be at least $1,300 (self-only coverage) or $2,600 (family coverage).