GST Taxable Supplies

Examples of goods and services for which you charge and collect GST or HST include:

• Commercial real property and newly built residential real property;
• Rentals of commercial real property;
• Sales and leases of automobiles;
• Gasoline;
• Car repairs;
• Soft drinks, candies, and potato chips;
• Clothing and footwear;
• Advertising (unless provided to a non-resident of canada who is not registered for gst/hst);
• Taxi and limousine fares;
• Franchise fees;
• Hotel accommodation; and
• Barber and hairstylist services.

The HST will not be charged on the following items:

• Basic groceries
• Prescription drugs
• Some medical devices
• Municipal public transit
• Health and education services
• Legal aid
• Most financial services
• Child care
• Tutoring
• Music lessons
• Residential rents

Businesses will not collect the provincial portion of the HST in most provinces for:

• Qualified prepared food and beverages sold for a total of $4 and under
• Print newspapers
• Children's clothing and footwear
• Children's car seats and car booster seats
• Diapers
• Feminine hygiene products
• Books (including audio books)

Submit your GST Registration online