The Canadian sales tax.

A sales tax is a tax levied upon commodities when they are sold, at a certain percentage of their selling price. It is, really, a general excise tax. While the ordinary, excises are confined to certain particular articles, such as liquor and tobacco, the general excise or sales tax applies to all or a very large number of articles. The most extreme form of general sales tax is the turnover tax, which is levied, usually at a low rate, upon the turnover or gross sales of all dealers in commodities (and often upon the services of professional men as well). A turnover tax on commodity dealers amounts to a tax upon each commodity every time it changes hands, from the first manufacturer to the ultimateconsumer. [...]