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.
An HSA is a health savings account that is tax-exempt for contributions, earnings and withdrawals for qualified medical expenses. An HSA is only offered in conjunction with a high deductible health plan (HDHP) and is used to save and pay for qualified medical expenses.