????:1????????????:?????????????

2???????????

3???????????

4???????????

5???????????

?11??21???????????? (?????? ?)??????21???????,???12??,??????

????,????

????????12???????????????????????14???????????????????????????2025??????2??15????????????????,??????:??????,??,????????????????????????????????????????,????????????????,???,????????????????????,??????,????????????????,??

?????????????????(GST)??????????(PST)????????(HST)????,??5%???????????GST;?,??GST????????????????PST??HST,?????????????????13%???????15%;????GST???????????????????????PST,??????GST?

????2025????“?”???????????????????????2023???????15???????????250?????????????????????????????,???????????????1870??????

???????????????16?47???????????,??????????????????????

????????????????8??????????????2%??????????????????6?????

??????????????

???????????????????????????????????????,?????????,???????,???????(????????????) ??????:???