Question: What kinds of goods and services are GST exempt or zero-rated?
Answer:
If your Canadian business needs to charge GST, you need to know the difference between GST zero-rated and GST exempt goods and services.
Some examples of GST zero-rated goods and services are:
- Basic groceries
- Most fishery products
- Most farm livestock
- Medical devices
Some examples of GST exempt goods and services are:
- Music lessons
- Issuing insurance polices (by insurance companies, agents and brokers)
- Educational services that lead to a certificate or diploma
- Most good and services provided by charities
See also the Canada Revenue Agency's Exempt Goods and Services.
You do not charge your customers GST HST on either zero-rated or exempt goods and services.
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