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Summary
- General information
- Taxable sales
- Zero-rated sales
- Exempt sales
Exempt sales
Exempt sales are not taxable, and you are not required to collect GST or QST. Exempt property and services include
- a residential lease for a period of one month or longer;
- a residence or dwelling that is not new at the time of sale;
- most child-care services;
- most health-care and dental services;
- certain educational services;
- certain services provided by public sector bodies such as governments, charities, hospitals and universities;
- most financial services (under the GST system only).
