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Ontario's HST rate is 13%, similar to New Brunswick and Newfoundland and Labrador. Ontario committed to provide a refundable tax credit of up to $260 per adult or child in 2010–11 to low income people, and British Columbia committed to provide a refundable tax credit of up to $230 per adult or child in 2010–11.
Goods and services tax ( GST )/ harmonized sales tax ( HST ), a value-added tax levied by the federal government. The GST applies nationally. The HST includes the provincial portion of the sales tax but is administered by the Canada Revenue Agency (CRA) and is applied under the same legislation as the GST. The HST is in effect in Ontario, New ...
The tax is a 5% tax imposed on the supply of goods and services that are purchased in Canada, except certain items that are either "exempt" or "zero-rated": For tax-free — i.e., "zero-rated" — sales, GST is charged by suppliers at a rate of 0% so effectively there is no GST collected. However, when a supplier makes a zero-rated supply, it ...
January 1, 1998 (current form) Superintendents: 22 + 4 associate directors: Schools: 473 elementary schools 110 secondary schools 5 adult education schools: Budget ~CA$3.4 billion (2019–2020)
Education in Canada is for the most part provided publicly, funded and overseen by federal, provincial, and local governments. [18] Education is within provincial jurisdiction and the curriculum is overseen by the province. [19] [20] Education in Canada is generally divided into primary education, followed by secondary education and post-secondary.
Elementary Mathematics Assessments (EMA) — taken in grade 6. [17] Intermediate Mathematics Assessments (IMA) — taken in grade 9. Exam mark is worth 10% of final course grade. [17] Secondary Mathematics Assessments (SMA) — taken in grade 11. Exam mark is worth 25% for Math 521A, Math 521B and Math 521M.
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