Tax Expenditures and Evaluations: 2001: 4
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Table 3
GST tax expenditures^*

	Estimates				Projections
	1996	1997	1998	1999	2000	2001	2002	2003
	($ millions)
Zero-rated goods and services
Basic groceries1	2,650	2,815	2,925	3,065	3,245	3,420	3,610	3,785
Prescription drugs1	210	220	230	240	255	270	285	300
Medical devices1	85	90	90	95	100	105	115	120
Agricultural and fish products and purchases	S	S	S	S	S	S	S	S
Certain zero-rated purchases made by exporters	S	S	S	S	S	S	S	S
Non-taxable importations	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.
Zero-rated financial services	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.
Tax-exempt goods and services
Long-term residential rent1	975	1,025	1,065	1,110	1,160	1,235	1,310	1,365
Health care services1	490	520	545	570	595	630	665	700
Education services (tuition)1	245	260	270	280	300	315	335	350
Child care and personal services1	120	125	130	135	145	150	160	165
Legal aid services2	30	20	15	15	15	15	20	20
Ferry, road and bridge tolls1	5	5	5	5	5	5	5	5
Municipal transit1	70	70	75	75	80	85	90	95
Exemption for small business	110	120	125	135	140	150	160	165
Quick method accounting	150	165	170	180	195	200	210	225
Water and basic garbage collection services1	65	70	70	75	75	80	85	90
Domestic financial services	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.
Certain supplies made by non-profit organizations	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.
Tax rebates
Housing rebate3	370	510	490	540	560	590	650	700
Rebates for new residential rental property4	n.a.	n.a.	n.a.	n.a.	10	35	45	45
Rebates for book purchases made by qualifying public institutions5	S	30	30	35	35	40	40	40
Rebate for foreign visitors on accommodations6	60	65	75	80	80	85	85	90
Rebates for municipalities7	470	490	510	620	620	620	620	620
Rebates for hospitals7	235	230	265	325	325	325	325	325
Rebates for schools7	275	275	310	345	345	345	345	345
Rebates for universities7	100	105	115	140	140	140	140	140
Rebates for colleges7	45	45	55	60	60	60	60	60
Rebates for charities8	155	150	170	190	200	215	225	245
Rebates for non-profit organizations	50	40	45	50	55	55	60	65
Tax credits
Special credit for certified institutions	n.a.	–	–	–	–		–	–
GST credit	2,850	2,895	2,860	2,900	2,805	2,875	2,935	2,990
Memorandum items
Meals and entertainment expenses9	105	105	110	115	125	130	135	140
Rebate to employees and partners	70	70	80	85	95	95	100	105
Sales of personal-use real property	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.	n.a.

* The elimination of a tax expenditure would not necessarily yield the full tax revenues shown in the table. See the companion document Tax Expenditures: Notes to the Estimates/Projections published in 2000 and available on the Department of Finance Web site (http://www.fin.gc.ca), for a discussion of the reasons for this.