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Taxable or exempt

Most supplies or importations into Canada of goods and services are taxable. A small number of goods and services are exempt from GST/HST (this means no GST/HST applies to them).

It is important to know which goods and services are taxable and at which rate. You also need to know which goods and services are exempt from GST/HST.

How the GST/HST applies in these situations
What we mean by taxable,
zero-rated, and exempt supplies		 Most common sales of real property by individuals
Zero-rated good and services Exempt goods and services
Imports and exports Transportation services
Coin-operated machines Coupons and gift certificates
Returnable containers and goods Deposits and conditional sales
Early-payment discounts and late-payment surcharges Volume discounts
Insurance claims Warranty reimbursements
Sales of goods and services to specified persons
Diplomats,Governments and Status Indians		 Selling goods for others
Auctioneers, real-estate agents, direct sellers, and more
Trade-ins Sale-leaseback arrangements
Commercial leases Barter transactions and
barter-exchange networks
ABM services Tips and gratuities
Operating a bed and breakfast in your home Products commonly described as dietary supplements


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Date modified:
2006-07-01 		Top of page
Top of page 		Important notices