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Goods and services tax (Canada) The goods and services tax (GST) (French: taxe sur les produits et services, TPS) is a multi-level value added tax introduced in Canada on January 1, 1991, by then-Prime Minister Brian Mulroney and his finance minister Michael Wilson.
What is a TPS? A transaction is any business-related exchange such as a payment to an employee, a sale to a customer, and a payment to a supplier. - A Transaction Processing System (TPS) is an organized collection of people, procedures, databases, hardware and software to record completed business transactions. - Most TPSs consist of all the components of a CBIS including databases, telecommunications, people, procedures, software and hardware.