goods and services tax (GST).
"A 7-per-cent value-added tax applied to most goods and services sold in Canada for domestic consumption. The GST does not apply to basic groceries, most medical services and devices, prescription drugs, residential rents and exports."
The joy of GST is that it can be added over or along with other taxes. For instance, the price of gas here is about $.85/l ($3.40/gal) at the pump for regular (and we make the stuff). 7% is added to that total, even though about 40% of the pump price is fuel tax (provincial and federal). So, by inference, a tax is now a 'service' (since fuel is a 'good'). BTW a provincial sales tax may also be added (but not in Alberta) and, in the Atlantic provinces, the two levels of governments put these together into the harmonized sales tax (HST). It is applied at a single rate of 15 per cent on the same basis as the GST. Of course, harmonized or not, it works out the same way for the consumer.