Exempt supplies - List of GST/HST exempt supplies
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Exempt supplies - List of GST/HST exempt supplies
Video series: GST/HST Information for a New Small Business
Segment 6: Purchases and expenses for which you cannot claim ITCs
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Some goods and services are exempt from the GST/HST. This means that no GST/HST applies to them.
If you provide only exempt goods and services, you cannot register for the GST/HST. This means that you do not charge the GST/HST on your supplies of your goods and services, and you do not claim input tax credits.
Exempt goods and services include:
- used residential complexes.
- long-term residential accommodation (of one month or more), and residential condominium fees.
- some sales of vacant land or farmland.
- most health, medical, and dental services performed by licensed physicians or dentists for medical reasons.
- child care services (daycare services for less than 24 hours a day) for children 14 years old and younger.
- bridge, road, and ferry tolls (ferry tolls are taxed at 0% if the ferry service is to or from a place outside Canada).
- legal aid services.
- most educational services such as:
- courses from a vocational school that lead to a certificate or a diploma to practise a trade or a vocation; or
- tutoring services for an individual who takes a course approved for credit by a school authority or the education service follows a curriculum designated by a school authority.
- music lessons.
- most food or beverages sold in an elementary or secondary school cafeteria primarily to students of the school and most meal plans provided in a university or public college.
- most services provided by financial institutions such as arrangements for a loan or mortgage.
- arranging for and issuing insurance policies by insurance companies, agents, and brokers.
- most goods and services provided by charities.
- certain goods and services provided by non-profit organizations, governments, and other public service bodies, such as municipal transit services and standard residential services such as water distribution.
Forms and publications
- Guide RC4049, GST/HST Information for Municipalities
- Guide RC4081, GST/HST Information for Non-Profit Organizations
- Guide RC4082, GST/HST Information for Charities
- GST/HST Memoranda Series Chapter 5-3, Legal Aid Services
- GST/HST Memoranda Series Chapter 17, Special sectors: Financial institutions
- GST/HST Memoranda Series Chapter 19-2-1, Residential Real Property - Sales
- GST/HST Memoranda Series Chapter 19-2-2, Residential Real Property - Rentals
- GST/HST Memoranda Series Chapter 19-5, Land and Associated Real Property
- GST/HST Memoranda Series Chapter 28-1, Ferries, Toll Roads and Toll Bridges
Related topics
- Date modified:
- 2015-03-04