Exported services

You do not charge GST/HST on services you perform totally outside Canada, or on services that relate to real property situated outside Canada.

Services (other than transportation services) you perform on temporarily imported goods are taxed at 0%. The goods must be brought into Canada for the sole purpose of having the service performed on them and must be exported as soon as possible. Any parts supplied along with these services are also taxed at 0%.

Certain services provided to a non-resident person (but not to an individual while the individual is in Canada) that are performed all or partly in Canada may be zero-rated such as:

• certain advisory, professional, or consulting services;

• advertising services to an unregistered non-resident person;

• advisory, consulting, or research services to help a non-resident person establish a residence or business in Canada;

• services and parts for goods or real property acquireed to fulfill an obligation under warranty for an unregistered non-resident person;

• custodial or nominee services for the non-resident person's securities or precious metals;

• training services to an unregistered non-resident person (other than an individual) to teach non-resident individuals or to give examinations for courses leading to certificates, diplomas, licences, or similar documents, or classes or licence ratings that attest to the individuals' competence or to give an exam to practise or perform a trade or vocation;

• services to an unregistered non-resident person of destroying or discarding goods, or the services of dismantling goods for the purpose of exporting them;

• services to an unregistered non-resident person of testing or inspecting goods acquired or brought into Canada for this service and the goods are to be destroyed or discarded in the course of providing the service or on its completion; and

• services of acting as an agent for a non-resident person or services of arranging for, procuring, or soliciting orders for supplies by or to the person when the service relates to property or service taxed at 0%, or if the supply to or by the non-resident person is made outside Canada.

• services made in Canada to a non-resident person by electronic means, may be taxed at 0%. For more information, see GST/HST and Electronic commerce.

Remember that you can claim input tax credits to recover the GST/HST you paid or owe on purchases and expenses related to your goods and services taxed at 0%. See Input tax credits for more information.

Forms and publications

• GST/HST Memoranda Series, Chapter 4-5-3 Export– Services and Intellectual Property
• B-090, GST/HST and Electronic commerce