A goods and services tax (GST or TPS in Québec) of 5% applies on virtually every transaction in Canada except for the purchase of basic groceries. In addition to imposing the GST, Québec levies a provincial sales tax of 9.975% on most goods and services as well.
Departing passengers in Montréal pay a C$25, plus GST, airport-improvement fee that's included in the cost of an airline ticket.
Canada Customs and Revenue Agency. Summerside Tax Centre, 275 Pope Rd., Suite 104, Summerside, Prince Edward Island, C1N 6A2. 800/668–4748; 902/432–5608; www.ccra-adrc.gc.ca.