ERTC Travel Book 2022 - English, 062922

fees are not quite as hefty as at the small ATMs you find at retail outlets (like stores and restaurants) and typically add a 3 to 5 dollar transaction fee. Tipping Tipping is not mandatory, but generally expected because most of the service providers receive a relatively low base pay. Generally, when you are receiving services, such as from wait staff, hairdressers, cab drivers, hotel employees, and others, you are expected to give an extra bit of money in addition to the stated cost. Taxi: Tour guide: Anywhere between 10% - 20% of the fare Couple of dollars $2 to $5 per day or lump sum at end of stay Be sure to check whether a tip is included in the cost of room service. It is

Chambermaid: Room Service: Restaurants: Bartender:

not necessary to tip on top of this. Otherwise, 15% is common 15% - 20% of the before tax total. Please note, sometimes the tip is already included. Check your receipt! $1 per drink

Please note: In some tourist destinations, "tip jars" have started appearing in places that provide counter service: coffee shops, ice cream shops, cafeterias etc., and even in some retail stores. Foreign visitors who are unaccustomed to Canada may feel that this means that Canadians would normally provide a tip, but that is not so. It is not necessary to tip for counter service, and it is definitely not customary to tip the clerk in retail stores. Whether you put money in such a "tip jar" is entirely your choice, and you will not be rude if you choose not to.

Taxes To international visitors, determining the actual cost of things can be a bit of a problem. In Canada taxes are almost never included on the displayed or advertised prices, so visitors must remember to include them in their budget calculations. The rates vary by province and territory, as do the goods and services on which the tax is applied and the way the tax is applied. There are 3 taxes in Canada GST: Goods and Services Tax. This federal tax of 5% is added to almost every transaction for consumer goods and services

PST: HST:

Provincial Sales Tax. This tax is added to most consumer products Harmonized Sales Tax. This harmonized tax is charged on goods and services in Ontario, Nova Scotia, New Brunswick, PEI and Newfoundland in place of both the GST and PST

The table below summarizes the current rates of these sales taxes by province and territory Province GST PST HST Alberta 5% - - BC 5% 7% - Manitoba 5% 8% - New Brunswick - - 15% Newfoundland - - 15% NWT 5% - - Nova Scotia - - 15% Nunavut 5% - - Ontario - - 13% PEI - - 15% Quebec 5% 9.975% - Saskatchewan 5% 6% - Yukon 5% - -

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