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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.
Full form of TDS and TCS are Tax Deduction Source and Tax Collection Source respectively. TDS is the tax which is deducted for the parties by the company and its an expense for the company. TCS is collected by the company from otherâs and it is an income for the company.