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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.
All of these events are referred to as transactions, and keeping track of them requires a transaction processing system. A transaction processing system, or TPS, is a system to capture and process the detailed information necessary to update data on the fundamental operations of an organization. Transactions are single events that change something, such as customer orders, receipts, invoices, payments, etc.