Taxable supplies - How the GST/HST applies in different situations
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Taxable supplies - How the GST/HST applies in different situations
Most supplies of property and services are taxable. This includes supplies of property and services that are made in Canada and supplies that are imported in Canada. See GST/HST tax rates and Place of supply rules for information on which tax rate applies.
See also: HST - Transitional rules for Prince Edward Island for transactions that straddle April 1, 2013
Topics
- How GST/HST applies to sales of real property by individuals
- Imports and exports
- Freight transportation services
- How to treat coupons, gift certificates and manufacturers' rebates
- Returnable containers and goods
- Supplies of goods and services to certain persons
Governments, municipalities, foreign representatives, diplomatic missions, Indians, Indian bands, band-empowered entities - Selling goods for others
Consignments, direct sellers, auctioneers, agents, and real estate agents - Taxable supplies - Special cases
Forms and publications
- RC4022, General Information for GST/HST Registrants
- GST/HST Info Sheet GI-006, ABM services
- GST/HST Info Sheet GI-007, Operating a bed and breakfast in your home
- Date modified:
- 2014-11-12