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The Canadian Goods and Services Tax (GST) (French: Taxe sur les produits et services, TPS) is a multi-level value-added tax introduced in Canada on January 1, 1991, by Prime Minister Brian Mulroney and finance minister Michael Wilson.
Under a framework signed in June 2006, Batam, along with parts of neighboring Bintan and Karimun, are a part of a Special Economic Zone with Singapore; this zone eliminates tariffs and value-added taxes for goods shipped between Batam and Singapore.
Known as the Value-Added Tax ("VAT") it covers almost all items at a 17.5% tax rate and a 8.75% for hotel accommodations.