Aktion ULC Matrix Product and Service Agreements	Alberta	British Columbia	First Nations	Manitoba	New Brunswick	Newfoundland and Labrador	Northwest Territories	Nova Scotia	Nuavut	Ontario	Prince Edward Island	Quebec	Saskatchewan	Yukon
		GST 5%	GST 5% and PST 7%	FNGST 5%	GST 5% and RST 7%	HST 15%	HST 15%	GST 5%	HST 14%	GST 5%	HST 13%	HST 15%	GST 5% and 9.975% QST	GST 5% and PST 6%	GST 5%
	SW Tangible Personal Property	5%	12%	5%	12%	15%	15%	5%	14%	5%	13%	15%	14.975%	11%	5%
	SW delivered electronically	5%	12%	5%	12%	15%	15%	5%	14%	5%	13%	15%	14.975%	11%	5%
	App/Web/Email Hosting Fee	5%	12%	5%	12%	15%	15%	5%	14%	5%	13%	15%	14.975%	11%	5%
	Remote Backup/Server Monitoring	5%	12%	5%	12%	15%	15%	5%	14%	5%	13%	15%	14.975%	11%	5%
	Managed Care Service Contract	5%	12%	5%	12%	15%	15%	5%	14%	5%	13%	15%	14.975%	11%	5%
	Software License for Hosting/Managed Care	5%	12%	5%	12%	15%	15%	5%	14%	5%	13%	15%	14.975%	11%	5%
	SaaS (Software as a Service)	5%	12%	5%	12%	15%	15%	5%	14%	5%	13%	15%	14.975%	11%	5%
	PAS Service Agreements	5%	12%	5%	12%	15%	15%	5%	14%	5%	13%	15%	14.975%	11%	5%
	SW Mandatory Maintenance	5%	12%	5%	12%	15%	15%	5%	14%	5%	13%	15%	14.975%	11%	5%
	SW Optional Maintenance	5%	12%	5%	12%	15%	15%	5%	14%	5%	13%	15%	14.975%	11%	5%
	SW Mandatory Support (no updates)	5%	12%	5%	12%	15%	15%	5%	14%	5%	13%	15%	14.975%	11%	5%
	SW Optional Support (no updates)	5%	12%	5%	12%	15%	15%	5%	14%	5%	13%	15%	14.975%	11%	5%
	Optional Support & Maintenance (bundled) *does not incl SW license	5%	12%	5%	12%	15%	15%	5%	14%	5%	13%	15%	14.975%	11%	5%
	Mandatory Support & Maintenance (bundled) *does not incl SW license	5%	12%	5%	12%	15%	15%	5%	14%	5%	13%	15%	14.975%	11%	5%