Canada Revenue Agency
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Taxable or exempt?

Most supplies or importations into Canada of goods and services are taxable. A small number of goods and services are exempt from GST/HST (this means no GST/HST applies to them). It is important to know which goods and services are taxable and at which rate. You also need to know which goods and services are exempt from GST/HST.

However, the rules for charities are different in that most supplies made by charities are exempt. To know more, see Taxable or exempt for charities.