GST/HST taxable (including zero-rated) or exempt supplies
- Most supplies of property and services are taxable.
- Some taxable supplies are zero-rated, which means that, since the rate of tax is 0%, no amount of GST/HST is collectible.
- Some supplies are exempt from the GST/HST.
The rules for charities are different since most supplies made by charities are exempt. For more information, see Supplies by charities - GST/HST taxable (including zero-rated) or exempt.
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