The Canadian Goods and Services Tax is a multi-level value-added tax introduced in Canada on January 1, 1991, by Prime Minister Brian Mulroney and finance minister Michael Wilson. The GST replaced a hidden 13.5% Manufacturers' Sales Tax; Mulroney claimed the GST was implemented because the MST hurt the manufacturing sector's ability to export. The introduction of the GST was very controversial. As of January 1, 2008, the GST rate across all Canadian provinces is 5%.

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