Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
Annotations already declare readOnly, idempotent, closed-world and non-destructive, so the safety bar is low; the description still adds real value by naming the upstream source (CRA's 'Charge and collect the GST/HST' table) and the as-of/effective-from dates, which tells the agent how fresh and authoritative the numbers are. It marks the PST/QST figure as CRA's reference value, a meaningful caveat.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.