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The Basics of GST and HST .pdf


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The Basics of GST / HST

What is GST and HST?
GST or the goods and services tax is a tax that applies to the supply of most goods and services
in Canada. These include real property and intangible personal property.
HST or harmonized sales tax generally applies to the same base of property and services as GST.
HST is imposed in participating provinces that have harmonized their provincial sales tax with
the GST.
New Brunswick, Nova Scotia, Newfoundland and Labrador, Ontario and Prince Edward Island
are participating provinces. in the other provinces and territories, GST is imposed on taxable
goods and services and there may also be a provincial sales tax or a retail sales tax in place.
What supplies does the GST and HST apply to?
Most goods and services supplied in or imported into Canada are taxable supplies and are subject
to GST and HST.
Some supplies of goods and services are charged at a 0% taxation rate.

These include:





basic groceries such as milk, bread, and vegetables
agricultural products like grain or raw wool
prescription drugs and drug-dispensing fees
medical devices

A small number of goods and services are exempt from taxation.
These include:















used residential housing
long-term residential accommodation and residential condominium fees
most health, medical, and dental services performed for medical reasons
child care services for children 14 years or younger
bridge, road, and ferry tolls
legal aid services
educational services such as:
courses from a vocational school that leads to a certificate or a diploma to practice a trade
or a vocation, or
tutoring services for an individual who takes a course approved for credit by a school
authority or the service follows a curriculum designated by a school authority;
music lessons
most services provided by financial institutions
arranging for and issuing insurance policies by insurance companies, agents, and brokers
most goods and services provided by charities
certain goods and services provided by non-profit organizations, governments, and other
public service bodies


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