Questions? Call 416-367-4222

The producers of zero-rated supplies (supplies means sales of goods or services) do not have to collect GST or HST on the products or services they sell, but are entitled to tax benefits in the form of input tax credits (“ITCs”) for GST or HST incurred in the production of the zero-rated supply, in other words they can deduct the GST/HST that they pay, and may be eligible for a tax refund. Zero rated supplies are defined in the Excise Tax Act and include prescription drugs, medical assistive devices, feminine hygiene products, basic groceries, agriculture and fishing, exports, transportation services and financial services.


"This article provides information of a general nature only. It is only current at the posting date. It is not updated and it may no longer be current. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer."

Get your CRA tax issue solved

Address: Rotfleisch & Samulovitch P.C.
2822 Danforth Avenue Toronto, Ontario M4C 1M1

Zero-rated Supplies for GST/HST
New Housing Rebate: Guidance from a Canadian Tax Lawyer on the Issue of Primary Place of Residence
A Canadian Tax Lawyer’s Scary Taxes for Halloween
GST/HST Zero-Rated & Exempt Supplies: Canadian Tax Lawyer's Guide
GST/HST Zero-Rated & Exempt Supplies: Canadian Tax Lawyer’s Guide
Tax Guidance for Assignors in Real Estate Assignment Transactions
Retroactive GST/HST Registration | Rotfleisch & Samulovitch PC
GST/HST Gross Negligence Penalties – Canadian Tax Penalties – Toronto Tax Lawyer Guide
GST/HST Refund to Non-Residents on Eligible Tourist Packages
Increased CRA Tax Audits of Real Estate Transactions