Required: Journalize Sunnyside's April 14 transaction including applicable PST and GST/HST assuming it is located in: a. Nova Scotia b. British Columbia c. Ontario d. Alberta Journal entry worksheet Record the consulting fees earned assuming that Delton Developments is located in Nova Scotia. Sales Tax Rates, Effective January 1, 2018 example, for both New Brunswick and Ontario the PST rate of 8% is combined with the GST of 5%, resulting in an overall HST of 13%. **Referred to as Retail Sales Tax (RST). Rates increased to 15% effective 2016