Editing Surtax (section)

==Canada==
The [[provinces of Canada|provincial]] portion of the [[value-added tax]] on goods and services in two Canadian jurisdictions, [[Quebec]] and [[Prince Edward Island]], was formerly calculated as a surtax on the sticker price plus the federal [[Goods and services tax (Canada)|Goods and Services Tax]].  On Prince Edward Island, provincial sales tax was assessed at 10% on top of the federal tax (as of 2013) of 5%, resulting in a total effective rate of 15.5% at the time of its repeal.<ref>{{Cite web | url=https://www2.deloitte.com/content/dam/Deloitte/ca/Documents/tax/ca-en-tax-2013-2014-prince-edward-island-budget-highlights.pdf | title=2013 Prince Edward Island budget highlights | website=www2.deloitte.com}}</ref>  The Quebec Sales Tax was 9.5%, also assessed on top of the federal tax of 5%, resulting in a total tax burden of 14.975; it, too, was changed in 2013 so as no longer to be a surtax.