16. GOVERNMENT SALES TAX All lots delivered in Canada except the provinces of New Brunswick, Newfoundland and Nova Scotia, are subject to the Goods and Services Tax, (G.S.T.) of 5%. Lots delivered in New Brunswick, Newfoundland and Nova Scotia are subject to the Harmonized Sales Tax, (H.S.T.) of 13%. All sales are treated as retail sales by the auctioneer for the purpose of calculating the appropriate taxes.