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Taxable or exempt

Supplies of goods and services made by businesses are usually taxable. However, the rules for charities are different in that most supplies made by charities are exempt.

How the GST/HST applies

Exempt goods and services Zero-rated goods and services
Imports and exports Real property
Taxable goods and services at 6% or 14%

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Date modified:
2006-12-07 		Top of page
Top of page 		Important notices