The Sunday Magazine

Happy Birthday, G.S.T.!

A not-so-fond look back to January 1, 1991, when Canada's least-favourite sales tax was first implemented.
The G.S.T. is 25 years old, as of January 1, 2016. (Source: Wikimedia Commons)
This is a 25th birthday that no one is celebrating. The goods and services tax, the GST, was first implemented in January, 1991. It was supposed to be "revenue neutral", replacing the manufacturers' sales tax. But few have ever been neutral about it.
Prime Minister Brian Mulroney and Finance Minister Michael Wilson in February, 1991. (Ron Poling/THE CANADIAN PRESS)

It was introduced by Brian Mulroney's Conservative government. To get the tax legislation passed in the Senate, the Conservatives had to use a little-known constitutional provision, to temporarily increase the number of senators by eight, giving them a majority.

See if you can identify the voices in our short montage about the birth of the GST.