Sales Taxes -> GST/HST -> Exempt and taxable (including zero-rated) goods and services
GST/HST Taxable Goods and Services
Most goods and services purchased in Canada, or brought into Canada are taxable. Examples of taxable goods and services can be found in the CRA Guide RC4022 under the heading "Taxable Goods and Services".
Some goods and services are exempt from GST/HST, such as:
For charities, see the CRA page RC4082 GST/HST Information for Charities.
Taxable goods and services, for purposes of GST and HST, include items which are zero-rated. That is, these items are considered taxable, but the tax rate is zero. These zero-rated items include things such as
Zero-rated also includes items which would be taxed at the full rate, except that they are being exported. The transportation costs of the exported items would also be zero-rated. If you provide services for non-residents of Canada, these services may be zero-rated. See the Canada Revenue Agency (CRA) GST/HST Memorandum 4.5.3 Exports - Services and Intellectual Property.
Sales of zero-rated items must be included when calculating whether or not the business has reached the $30,000 annual small supplier threshold for collecting GST. However, no GST is charged when the zero-rated items are sold. Visit the Canada Revenue Agency (CRA) website for more information on Which GST/HST rate to charge. This includes a table showing the tax status of various types of supplies, and some examples of supplies taxable at 0%.
Revised: January 31, 2021
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