Goods and Services Tax (Canada)
E911081
Goods and Services Tax (Canada) is a federal value-added tax applied to most goods and services purchased in Canada, implemented to replace the former manufacturers’ sales tax system.
All labels observed (2)
| Label | Occurrences |
|---|---|
| Goods and Services Tax | 2 |
| Goods and Services Tax (Canada) canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T11158621 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Goods and Services Tax (Canada) Context triple: [Manufacturers’ Sales Tax (Canada), introducedBefore, Goods and Services Tax (Canada)]
-
A.
Goods and Services Tax (Australia)
Goods and Services Tax (Australia) is a broad-based value-added tax introduced in 2000 that applies to most goods and services consumed in Australia.
-
B.
Manufacturers’ Sales Tax (Canada)
Manufacturers’ Sales Tax (Canada) was a federal value-added tax on goods at the manufacturing level that existed before being superseded by the national Goods and Services Tax.
-
C.
Harmonized Sales Tax (HST)
Harmonized Sales Tax (HST) is a Canadian value-added consumption tax that combines federal and provincial sales taxes into a single, harmonized rate in participating provinces.
-
D.
Excise Tax Act (Canada)
The Excise Tax Act (Canada) is the federal statute that establishes and governs Canada’s Goods and Services Tax (GST) and related value-added tax rules.
-
E.
Goods and Services Tax Act 1985 (New Zealand)
The Goods and Services Tax Act 1985 (New Zealand) is the primary legislation that establishes and governs New Zealand’s value-added consumption tax system, including the rules for charging, collecting, and administering GST.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Goods and Services Tax (Canada) Target entity description: Goods and Services Tax (Canada) is a federal value-added tax applied to most goods and services purchased in Canada, implemented to replace the former manufacturers’ sales tax system.
-
A.
Goods and Services Tax (Australia)
Goods and Services Tax (Australia) is a broad-based value-added tax introduced in 2000 that applies to most goods and services consumed in Australia.
-
B.
Manufacturers’ Sales Tax (Canada)
Manufacturers’ Sales Tax (Canada) was a federal value-added tax on goods at the manufacturing level that existed before being superseded by the national Goods and Services Tax.
-
C.
Harmonized Sales Tax (HST)
Harmonized Sales Tax (HST) is a Canadian value-added consumption tax that combines federal and provincial sales taxes into a single, harmonized rate in participating provinces.
-
D.
Excise Tax Act (Canada)
The Excise Tax Act (Canada) is the federal statute that establishes and governs Canada’s Goods and Services Tax (GST) and related value-added tax rules.
-
E.
Goods and Services Tax Act 1985 (New Zealand)
The Goods and Services Tax Act 1985 (New Zealand) is the primary legislation that establishes and governs New Zealand’s value-added consumption tax system, including the rules for charging, collecting, and administering GST.
- F. None of above. chosen
Statements (48)
| Predicate | Object |
|---|---|
| instanceOf |
consumption tax
ⓘ
federal tax ⓘ value-added tax ⓘ |
| administeredBy | Canada Revenue Agency ⓘ |
| appliesOn | sale price before provincial sales tax in non-HST provinces ⓘ |
| appliesTo |
imports into Canada
ⓘ
most goods and services purchased in Canada ⓘ |
| collectedBy | registered businesses ⓘ |
| combinedWith | provincial sales tax in harmonized sales tax provinces ⓘ |
| country | Canada ⓘ |
| creditedThrough | GST/HST credit ⓘ |
| doesNotApplyTo | most exports from Canada ⓘ |
| exemptExamples |
long-term residential rents
ⓘ
most educational services ⓘ most financial services ⓘ most health care services ⓘ |
| filingFrequency | monthly, quarterly, or annually depending on revenues ⓘ |
| forms | part of Harmonized Sales Tax (HST) ⓘ |
| hasCategory |
exempt supplies
ⓘ
taxable supplies ⓘ zero-rated supplies ⓘ |
| hasInputTaxCreditMechanism | true ⓘ |
| implementedBy | Government of Canada ⓘ |
| introducedDuringGovernmentOf | Brian Mulroney ⓘ |
| introducedOn | 1991-01-01 ⓘ |
| legalBasis | Excise Tax Act (Canada) ⓘ |
| legislatedBy | Parliament of Canada ⓘ |
| previousStandardRate |
6%
ⓘ
7% ⓘ |
| previousStandardRate6%EffectiveUntil | 2008-01-01 ⓘ |
| previousStandardRate7%EffectiveUntil | 2006-06-30 ⓘ |
| publiclyControversial | true ⓘ |
| reasonForIntroduction |
to broaden the tax base
ⓘ
to improve tax neutrality across sectors ⓘ to replace the manufacturers’ sales tax system ⓘ |
| registrationThreshold | small supplier threshold defined in Excise Tax Act ⓘ |
| remittedTo |
federal government of Canada
ⓘ
linked to:
Government of Canada
|
| replaced | Manufacturers’ Sales Tax (Canada) ⓘ |
| scope | domestic consumption in Canada ⓘ |
| shortName | GST ⓘ |
| standardRate | 5% ⓘ |
| standardRateEffectiveFrom | 2008-01-01 ⓘ |
| supportsProgram | GST/HST credit for low- and modest-income individuals and families ⓘ |
| taxBase | value added at each stage of production and distribution ⓘ |
| taxType | multi-stage non-cumulative tax ⓘ |
| zeroRatedExamples |
basic groceries
ⓘ
certain medical devices ⓘ prescription drugs ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Goods and Services Tax (Canada) Description of subject: Goods and Services Tax (Canada) is a federal value-added tax applied to most goods and services purchased in Canada, implemented to replace the former manufacturers’ sales tax system.
Referenced by (3)
Full triples — surface form annotated when it differs from this entity's canonical label.
linked to: Goods and Services Tax (Canada)
subject linked to:
Harmonized Sales Tax (HST)
linked to: Goods and Services Tax (Canada)