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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.
The goods and services tax (GST) is a tax that applies to the supply of most goods and services in Canada. These goods and services also include real property and intangible personal property. limited number of goods and services are exempt from GST/HST. This means the GST/HST is not charged. Some common examples of exempt supplies of property and services are: 1  used residential housing;