Complex sentence: British Columbia combined the 5% GST with a 7% PST and implemented the HST at a rate of 12% and has committed to lowering the HST by two points, to 10%, by 2014.
Split into simpler sentences: British Columbia combined the 5% GST with a 7% PST and implemented the HST at a rate of 12%. The B.C. government committed to lowering the HST by two points, to 10%, by 2014.