Examples of goods and services / harmonized sales tax at 0% (zero-rated) 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 (most goods and services for which you charge and collect gst/hst in canada, are zero-rated when exported);
• Many transportation services where the origin or destination is outside canada;
• Any supply of property or a service that is for the use of the governor general.

Submit your GST Registration online