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.
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.
- many transportation services where the origin or destination is outside Canada.
Forms and publications
- Booklet RC4080, GST/HST Information for Freight Carriers
- GST/HST Memoranda Series Chapter 4, Zero-rated supplies
- GST/HST Memoranda Series Chapter 4-1, Drugs and Biologicals
- GST/HST Memoranda Series Chapter 4-2, Medical and Assistive Devices
- GST/HST Memoranda Series Chapter 4-3, Basic Groceries
- GST/HST Memoranda Series Chapter 4-4, Agriculture and Fishing
- GST/HST Memoranda Series Chapter 4-5-2, Exports - Tangible Personal Property
- GST/HST Memoranda Series Chapter 4-5-3, Exports - Services and Intellectual Property
- GST/HST Memoranda Series Chapter 28, Special sectors: Transportation
- GST/HST Memoranda Series Chapter 28-2, Freight Transportation Services
- GST/HST Memoranda Series Chapter 28-3, Passenger Transportation Services
- GST/HST Info Sheet GI-048, Fertilizer and Pesticides
- GST/HST Info Sheet GI-049, Fishing Equipment and Products
- GST/HST Info Sheet GI-051, Zero-Rated Farm Equipment
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