Complex sentence: The CRA administers the GST (the Canadian Federal Value Added Tax) in all provinces except Quebec, where Revenu Quebec administers both the QST and GST, and the Maritime Provinces, where the GST is replaced with a Harmonized Sales Tax which is administered by CRA.
Split into simpler sentences: The CRA administers the Goods and Services Tax (GST) (the Canadian federal value added tax) in all provinces except Quebec, where Revenu Quebec administers both the QST and GST. IN Nova Scotia, New Brunswick and Newfoundland & Labrador, where the GST is replaced with a Harmonized Sales Tax which is administered by CRA.