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.
A Health Reimbursement Account, or HRA, and a Health Savings Account, or HSA differ in terms of eligibility requirements, who contributes into them, how the contributions work, who has ownership of the account, how portable funds are, and how the funds can be used.