Rates are for doubles and do not include a 12 percent Federal and provincial tax.

These provincial taxes vary from 5 to 12 percent.

Some provinces refund the provincial tax and some do not.

This year the federal and provincial taxes will total $9 billion.

This means that they are not allowed to provide or ignore federal deductions in calculating the income on which provincial tax is based.

Prices do not include a $2.48 nightly lodging fee to which 15 percent in federal and provincial tax is added.

Rates listed are for doubles and do not include a 17 percent federal, provincial and city tax.

Where to Eat Restaurant prices do not include tip or the 14 percent federal and provincial taxes.

He also repeated an offer to have federal officers collect provincial taxes on all goods coming into the country.

All prices shown are inclusive of both federal and provincial tax.