GST/HST taxable (including zero-rated) or exempt supplies

It is important to know which supplies are GST/HST taxable and at which rate.

  • 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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