Some provinces do not charge GST and PST separately. Instead, they have bundled both taxes into one higher tax rate called the harmonized sales tax, known as HST. When businesses remit their sales taxes to the Canada Revenue Agency (CRA), the CRA keeps the federal portion of the HST and sends the provincial portion back to the respective province or territory. The HST is not a third sales tax. It is simply one sales tax that combines GST and PST to make tax-related bookkeeping easier for merchants.