The following are examples of zero-rated supplies, e.g. taxable at 0%:
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- Basic groceries such as milk, bread, and vegetable;
- 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 services;
- Certain medical devices such as hearing aids and artificial teeth;
- Exports (most goods and services for which you charge and collect the GST/HST in Canada, are zero-rated when exported); and
- Many transportation services where the origin or destination is outside Canada