Some supplies are exempt from the GST/HST, that is, no GST/HST applies to them. The following are examples of exempt supplies:
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- House that was used by an individual as a place of residence;
- Long-term rentals of residential accommodation (of one month or more);
- Residential condominium fees;
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- Most health, medical, and dental services performed by licensed physicians or dentists for medical reasons;
- Child care services, where the primary purpose is to provide care and supervision to children 14 years of age or under for periods of less than 24 hours per day;
- Legal aid services;
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- Many education services such as courses supplied by a vocational school leading to a certificate or a diploma that certifies the ability of individuals to practice or perform a trade or a vocation
- Tutoring services made to an individual in a course that follows a curriculum designated by a school authority;
- Music lessons;
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- Most services provided by financial institutions such as lending money or operating deposit accounts;
- The issuance of insurance policies by an insurer and the arranging for the issuance of insurance policies by insurance agents;
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- Most domestic ferry services;
- Most of goods and services provided by charities and public institutions;
- Certain goods and services provided by governments, non-profit organizations, municipalities, and other public service bodies including municipal transit services and standard residential services such as water distribution.