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GST
Tax Exempt Supplies
Exempt goods and services
A small number of goods and services are exempt from GST/HST-that is, no GST/HST
applies to them. This means that you do not charge your customers GST/HST on
your supplies of goods and services, and you do not claim input tax credits (ITCs).
Examples of exempt goods and services include:
- Used residential housing;
- Long-term residential accommodation (of one month or
more), and residential condominium fees;
- Most health, medical, and dental services performed
by licensed physicians or dentists for medical reasons;
- Child-care services (day-care services provided usually
for less than 24 hours a day) provided primarily to children 14 years
old and younger;
- Bridge, road, and ferry tolls (ferry tolls are zero-rated
if the ferry service is to or from a place outside canada);
- Legal aid services;
- Many educational services such as courses supplied by
a vocational school leading to a certificate or a diploma which allows
the practice of a trade or a vocation, or tutoring services made to
an individual in a course that follows a curriculum designated by a
school authority;
- Music lessons;
- Most services provided by financial institutions such
as arrangements for a loan or mortgage;
- Arranging for and issuing insurance policies by insurance
companies, agents, and brokers;
- Most goods and services provided by charities; and
- Certain
goods and services provided by non-profit organizations, governments,
and other public service bodies such as municipal transit services and
standard residential services such as water distribution.
Submit
your GST Registration online
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