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HST is the Harmonized Sales Tax in effect in several Canadian provinces. This is a combination of Federal and Provincial taxes that are applied in one transaction.

As part of introducing the HST in Ontario July 1st, 2010, the government of Ontario promised to issue special HST rebates to people meeting certain criteria, in order to ease the transition to the new tax.

See Ontario harmonized sales tax (HST) transition benefit rebate cheques / OSTTB: Who, when, how much?