Zero-rated supplies - List of GST/HST zero-rated supplies

Notice to reader

Under proposed changes, insulin pens, insulin pen needles and intermittent urinary catheters will be added to the list of zero-rated medical devices. This measure will apply to supplies made after Budget Day. For more information, see Medical and assistive devices in the 2016 Federal Budget  - Tax Measures: Supplementary Information.

Some goods and services are taxable at 0% (zero-rated). This means the GST/HST is not charged on the supply of these goods and services.

However, a GST/HST registrant can claim an input tax credit for the GST/HST paid or payable on expenses made to provide zero-rated sales or supplies.

Goods and services taxable at 0% include:

  • basic groceries such as milk, bread, and vegetables.
  • agricultural products such as grain, raw wool, and dried tobacco leaves.
  • most farm livestock.
  • most fishery products such as fish for human consumption.
  • prescription drugs and drug-dispensing fees.
  • medical devices such as hearing aids and artificial teeth.
  • exports.
  • many transportation services where the origin or destination is outside Canada.

Forms and publications

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